https://www.taxtmi.com/caselaws?id=270681 Rutile welding grade imported under heading 2614 was treated as eligible for exemption as an ore under Notification No. 4/2006-CE for countervailing duty because the notification covered ores in headings 2601 to 2617 and Chapter Note 2 to Chapter 26 excluded only minerals subjected to processes not normal to the metallurgical industry. The goods were classified as titanium ores and concentrates, but there was no finding that they had undergone any non-normal process or that they were concentrates. On that basis, the exemption was admissible and denial of the benefit was unsustainable. en-us Wed, 04 Nov 2015 00:00:00 +0530 Sat, 05 Nov 2016 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270681 Rutile welding grade imported under heading 2614 was treated as eligible for exemption as an ore under Notification No. 4/2006-CE for countervailing duty because the notification covered ores in headings 2601 to 2617 and Chapter Note 2 to Chapter 26 excluded only minerals subjected to processes not normal to the metallurgical industry. The goods were classified as titanium ores and concentrates, but there was no finding that they had undergone any non-normal process or that they were concentrates. On that basis, the exemption was admissible and denial of the benefit was unsustainable. Case-Laws Customs Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270681