https://www.taxtmi.com/caselaws?id=238123 Iron ore pellets imported by the assessee were treated as prima facie covered by the exemption entry for ores under Notification No. 4/2006-CE, because the tariff description specifically referred to iron ore pellets and the chapter note was read as supporting inclusion of minerals used in the metallurgical industry for metal extraction. On that limited interim basis, the tribunal found a prima facie case for exemption and granted waiver of pre-deposit with stay of recovery pending appeal. en-us Thu, 11 Jul 2013 00:00:00 +0530 Sat, 04 Jan 2014 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238123 Iron ore pellets imported by the assessee were treated as prima facie covered by the exemption entry for ores under Notification No. 4/2006-CE, because the tariff description specifically referred to iron ore pellets and the chapter note was read as supporting inclusion of minerals used in the metallurgical industry for metal extraction. On that limited interim basis, the tribunal found a prima facie case for exemption and granted waiver of pre-deposit with stay of recovery pending appeal. Case-Laws Customs Thu, 11 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238123