https://www.taxtmi.com/caselaws?id=121006 The Tribunal upheld the classification of 'Micro Silica' under Tariff Heading 28 instead of Heading 25, emphasizing the manufacturing process and specific classification for silicon dioxide. The appeal was dismissed concerning the classification dispute. However, the Tribunal directed a fresh assessment for Project Import benefits under Chapter 98, considering the direct association of the imported Micro Silica with the Tehri Hydro project. The appeal was allowed for remand to reevaluate eligibility for Project Import benefits, focusing on the project's specific use of the imported material. en-us Wed, 28 Feb 2007 00:00:00 +0530 Thu, 26 Jul 2012 10:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121006 The Tribunal upheld the classification of 'Micro Silica' under Tariff Heading 28 instead of Heading 25, emphasizing the manufacturing process and specific classification for silicon dioxide. The appeal was dismissed concerning the classification dispute. However, the Tribunal directed a fresh assessment for Project Import benefits under Chapter 98, considering the direct association of the imported Micro Silica with the Tehri Hydro project. The appeal was allowed for remand to reevaluate eligibility for Project Import benefits, focusing on the project's specific use of the imported material. Case-Laws Central Excise Wed, 28 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121006