https://www.taxtmi.com/caselaws?id=266987 Exported ilmenite processed through multiple physical separation steps was treated as beneficiated ore for tariff classification. The classification between unprocessed ilmenite and upgraded ilmenite turned on the ordinary meaning of "beneficiation" in the tariff context, supported by Rule 3(d) of the Mineral Conservation and Development Rules, 1988, which recognises improvement in size, removal of unwanted constituents, and enhancement of quality, purity, or assay grade. Physical separation without chemical treatment was sufficient to qualify the goods as upgraded ilmenite, making Chapter Heading 26140020 applicable rather than Chapter Heading 26140010. en-us Wed, 14 Oct 2015 00:00:00 +0530 Sat, 07 May 2016 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266987 Exported ilmenite processed through multiple physical separation steps was treated as beneficiated ore for tariff classification. The classification between unprocessed ilmenite and upgraded ilmenite turned on the ordinary meaning of "beneficiation" in the tariff context, supported by Rule 3(d) of the Mineral Conservation and Development Rules, 1988, which recognises improvement in size, removal of unwanted constituents, and enhancement of quality, purity, or assay grade. Physical separation without chemical treatment was sufficient to qualify the goods as upgraded ilmenite, making Chapter Heading 26140020 applicable rather than Chapter Heading 26140010. Case-Laws Customs Wed, 14 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266987