Zircon Ore classification for exemption upheld where expert opinions and product specifications matched the relevant standard.

Imported Zircon Ore or Zircon Concentrate was treated as Zirconium Ore for exemption purposes because the dispute had already been covered by an earlier final order on the same product and controversy. Expert opinions from specialised institutions supported classification as Zircon Ore, and no contrary expert evidence was produced. The product specifications were found to match the relevant standard for Zirconium Ore. On that basis, the goods were held eligible for the exemption under Notification No. 4/2006-CE, and the department's contrary classification could not be sustained.

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Issues: Whether Zircon Ore or Zircon Concentrate imported by the appellants was correctly classifiable as Zirconium Ore and entitled to exemption under Notification No. 4/2006-CE.

Analysis: The issue stood covered by an earlier final order on the same product and identical controversy. The determination was based on expert opinions from specialised institutions stating that the imported goods were Zircon Ore, which were not rebutted by contrary expert evidence. The specifications of the imported goods were also found to match the relevant standard for Zirconium Ore. On that basis, the goods were treated as Zirconium Ore for the purpose of the exemption notification.

Conclusion: The imported goods were entitled to the benefit of Notification No. 4/2006-CE and the classification adopted by the department could not be sustained.

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