https://www.taxtmi.com/caselaws?id=358381 Imported rutile/leucoxene sand remained ore, not concentrate, because wet concentration, attrition, secondary concentration and dry mill processing were ordinary physical or mechanical separation processes that did not alter the mineral's chemical composition. The HSN notes and Chapter Note 2 to Chapter 26 supported ore classification, while the IIT report did not displace the revenue's concerns and the Indian Bureau of Mines described the goods as naturally occurring rutile ore/leucoxene sand. The ore-based CVD exemption was therefore admissible and the demand failed on merits. The demand was also time-barred, as the department had prior knowledge and the dispute involved classification interpretation rather than suppression or wilful misstatement, so the extended period could not be invoked. en-us Thu, 22 Mar 2018 00:00:00 +0530 Tue, 19 Mar 2019 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358381 Imported rutile/leucoxene sand remained ore, not concentrate, because wet concentration, attrition, secondary concentration and dry mill processing were ordinary physical or mechanical separation processes that did not alter the mineral's chemical composition. The HSN notes and Chapter Note 2 to Chapter 26 supported ore classification, while the IIT report did not displace the revenue's concerns and the Indian Bureau of Mines described the goods as naturally occurring rutile ore/leucoxene sand. The ore-based CVD exemption was therefore admissible and the demand failed on merits. The demand was also time-barred, as the department had prior knowledge and the dispute involved classification interpretation rather than suppression or wilful misstatement, so the extended period could not be invoked. Case-Laws Customs Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358381