Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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Imported zircon sand was treated as zirconium ore concentrate, not ore, because the classification turned on Chapter Notes, HSN Explanatory Notes and the treatment applied to the mined material, not merely metal content. The exemption under Notification No. 4/2006-CE was therefore unavailable, and the differential duty with interest was upheld under strict construction of exemption notifications. The challenge based on denial of cross-examination of the chemical examiner failed because no prejudice was shown and the report was not the sole basis of decision. Penalty was set aside, as the dispute was interpretational and did not warrant penal action.
Imported zircon sand was treated as zirconium ore concentrate, not ore, because the classification turned on Chapter Notes, HSN Explanatory Notes and the treatment applied to the mined material, not merely metal content. The exemption under Notification No. 4/2006-CE was therefore unavailable, and the differential duty with interest was upheld under strict construction of exemption notifications. The challenge based on denial of cross-examination of the chemical examiner failed because no prejudice was shown and the report was not the sole basis of decision. Penalty was set aside, as the dispute was interpretational and did not warrant penal action.
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