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    <title>2013 (11) TMI 792 - CESTAT AHMEDABAD</title>
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    <description>Imported Zircon Ore or Zircon Concentrate was treated as Zirconium Ore for exemption purposes because the dispute had already been covered by an earlier final order on the same product and controversy. Expert opinions from specialised institutions supported classification as Zircon Ore, and no contrary expert evidence was produced. The product specifications were found to match the relevant standard for Zirconium Ore. On that basis, the goods were held eligible for the exemption under Notification No. 4/2006-CE, and the department&#039;s contrary classification could not be sustained.</description>
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      <description>Imported Zircon Ore or Zircon Concentrate was treated as Zirconium Ore for exemption purposes because the dispute had already been covered by an earlier final order on the same product and controversy. Expert opinions from specialised institutions supported classification as Zircon Ore, and no contrary expert evidence was produced. The product specifications were found to match the relevant standard for Zirconium Ore. On that basis, the goods were held eligible for the exemption under Notification No. 4/2006-CE, and the department&#039;s contrary classification could not be sustained.</description>
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