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    <title>2013 (4) TMI 362 - CESTAT AHMEDABAD</title>
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    <description>Imported zircon ore or concentrate was held to match the specifications of Zirconium Ore on the basis of expert opinions from relevant technical bodies, and no contrary expert evidence was produced to rebut that finding. On identical facts, the Tribunal followed its earlier view that the goods were in substance Zirconium Ore and therefore qualified for exemption under Notification No. 4/2006-CE. The departmental classification was not sustained, the appellant was held entitled to the notification benefit, and the appeals were allowed with the impugned orders set aside and consequential relief granted.</description>
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      <description>Imported zircon ore or concentrate was held to match the specifications of Zirconium Ore on the basis of expert opinions from relevant technical bodies, and no contrary expert evidence was produced to rebut that finding. On identical facts, the Tribunal followed its earlier view that the goods were in substance Zirconium Ore and therefore qualified for exemption under Notification No. 4/2006-CE. The departmental classification was not sustained, the appellant was held entitled to the notification benefit, and the appeals were allowed with the impugned orders set aside and consequential relief granted.</description>
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