https://www.taxtmi.com/caselaws?id=81746 The Tribunal ruled that Mica Paper, a sophisticated manufactured item, should be classified under Heading No. 8 of the Export Tariff and is not exempt from export duty as "Processed Mica Powder". The decision overturned the initial classification of Mica Paper as "Fabricated Mica" and confirmed that it does not fall under the exemption Notification No. 259/84-Cus. The Tribunal allowed the introduction of a new legal ground by the appellants regarding the duty classification, ultimately determining that Mica Paper is subject to export duty under Heading No. 8. en-us Wed, 18 Dec 1991 00:00:00 +0530 Tue, 28 Jun 2011 15:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81746 The Tribunal ruled that Mica Paper, a sophisticated manufactured item, should be classified under Heading No. 8 of the Export Tariff and is not exempt from export duty as "Processed Mica Powder". The decision overturned the initial classification of Mica Paper as "Fabricated Mica" and confirmed that it does not fall under the exemption Notification No. 259/84-Cus. The Tribunal allowed the introduction of a new legal ground by the appellants regarding the duty classification, ultimately determining that Mica Paper is subject to export duty under Heading No. 8. Case-Laws Customs Wed, 18 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81746