https://www.taxtmi.com/caselaws?id=346031 Imported manganese goods were treated as manganese ore, not manganese concentrate, for exemption purposes under the relevant customs notification. The import documents, certificates of analysis and supplier records supported the declaration of ore, while the department produced no samples, testing or expert evidence to show special treatment or removal of foreign matter. Mere reliance on HSN explanatory notes and chapter notes was insufficient to rebut the importers' evidence. The denial of additional customs duty exemption was therefore unsustainable, the impugned orders were set aside, and the appeals were allowed with consequential relief. en-us Thu, 22 Jun 2017 00:00:00 +0530 Thu, 03 Aug 2017 07:16:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346031 Imported manganese goods were treated as manganese ore, not manganese concentrate, for exemption purposes under the relevant customs notification. The import documents, certificates of analysis and supplier records supported the declaration of ore, while the department produced no samples, testing or expert evidence to show special treatment or removal of foreign matter. Mere reliance on HSN explanatory notes and chapter notes was insufficient to rebut the importers' evidence. The denial of additional customs duty exemption was therefore unsustainable, the impugned orders were set aside, and the appeals were allowed with consequential relief. Case-Laws Customs Thu, 22 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346031