https://www.taxtmi.com/caselaws?id=220364 Expert technical reports showed the imported zircon material had zirconia content of about 62% to 66%, matched the Indian standard for zircon sand, and was described as granular sand of zircon ore. Because zircon concentrate requires chemical processing and zirconia content above 95%, the goods were held to be zircon ore and not concentrate. The exemption under Notification No. 4/2006-C.E. therefore applied, and the demand for additional customs duty was unsustainable. The contrary revenue view failed for want of independent expert material capable of displacing the importer's laboratory evidence. en-us Tue, 31 Jul 2012 00:00:00 +0530 Tue, 22 Jan 2013 07:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220364 Expert technical reports showed the imported zircon material had zirconia content of about 62% to 66%, matched the Indian standard for zircon sand, and was described as granular sand of zircon ore. Because zircon concentrate requires chemical processing and zirconia content above 95%, the goods were held to be zircon ore and not concentrate. The exemption under Notification No. 4/2006-C.E. therefore applied, and the demand for additional customs duty was unsustainable. The contrary revenue view failed for want of independent expert material capable of displacing the importer's laboratory evidence. Case-Laws Customs Tue, 31 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220364