https://www.taxtmi.com/caselaws?id=121394 Unrebutted documentary evidence established that the imported goods were zircon sand, not zirconium ore. Certificates from Indian Rare Earths Ltd. and Richards Bay Minerals stated that the material was mechanically and physically extracted zircon sand, without further processing for upgradation, transformation or increased purity. As the department produced no contrary evidence, the lower authorities' classification was unsupported. The denial of exemption under Notification No. 4/97-C.E. was therefore unsustainable, and the assessee succeeded with consequential relief. en-us Wed, 04 Apr 2007 00:00:00 +0530 Mon, 30 Jul 2012 13:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121394 Unrebutted documentary evidence established that the imported goods were zircon sand, not zirconium ore. Certificates from Indian Rare Earths Ltd. and Richards Bay Minerals stated that the material was mechanically and physically extracted zircon sand, without further processing for upgradation, transformation or increased purity. As the department produced no contrary evidence, the lower authorities' classification was unsupported. The denial of exemption under Notification No. 4/97-C.E. was therefore unsustainable, and the assessee succeeded with consequential relief. Case-Laws Customs Wed, 04 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121394