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    <title>2013 (10) TMI 38 - CESTAT AHMEDABAD</title>
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    <description>Imported Zircon Sand and Zircon Ore were held eligible for exemption under Notification No. 4/2006-CE from additional duty of customs, as the dispute on applicability of the notification was already settled by an earlier Tribunal decision on identical facts. The first appellate authority had followed that precedent, and the departmental acceptance of the earlier view, with no proposed appeal, left no surviving controversy. Revenue&#039;s appeals were therefore rejected.</description>
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      <description>Imported Zircon Sand and Zircon Ore were held eligible for exemption under Notification No. 4/2006-CE from additional duty of customs, as the dispute on applicability of the notification was already settled by an earlier Tribunal decision on identical facts. The first appellate authority had followed that precedent, and the departmental acceptance of the earlier view, with no proposed appeal, left no surviving controversy. Revenue&#039;s appeals were therefore rejected.</description>
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