https://www.taxtmi.com/caselaws?id=94060 Titanium Dioxide (Rutile) Grade imported in unmixed, non-surface-treated form was treated as an inorganic chemical classifiable under Heading 28.23, not as pigment under Heading 32.06. On that basis, it was regarded as raw material rather than a sensitive-list pigment, so the advance licence benefit and Notification No. 203/92 were not denied. The classification clarification from the licensing authority, supported by technical material accepted by the Commissioner (Appeals), was sufficient to sustain the import benefit and the departmental challenge failed. en-us Fri, 08 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 17:38:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94060 Titanium Dioxide (Rutile) Grade imported in unmixed, non-surface-treated form was treated as an inorganic chemical classifiable under Heading 28.23, not as pigment under Heading 32.06. On that basis, it was regarded as raw material rather than a sensitive-list pigment, so the advance licence benefit and Notification No. 203/92 were not denied. The classification clarification from the licensing authority, supported by technical material accepted by the Commissioner (Appeals), was sufficient to sustain the import benefit and the departmental challenge failed. Case-Laws Customs Fri, 08 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94060