https://www.taxtmi.com/caselaws?id=360119 Imported consignments were treated as lead ore rather than lead concentrate because the classification turned on the mineral's character and the reliability of the material used to distinguish ore from concentrate. Reliance on Wikipedia was rejected as an authoritative basis, and the record showed that lead ore may contain varying, even high, lead content without ceasing to be ore. Earlier acceptance of similar consignments, together with the absence of a dependable test basis for the contrary departmental view, supported the classification in favour of lead ore. The duty demand and penalty were therefore not sustained. en-us Fri, 27 Apr 2018 00:00:00 +0530 Wed, 09 May 2018 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360119 Imported consignments were treated as lead ore rather than lead concentrate because the classification turned on the mineral's character and the reliability of the material used to distinguish ore from concentrate. Reliance on Wikipedia was rejected as an authoritative basis, and the record showed that lead ore may contain varying, even high, lead content without ceasing to be ore. Earlier acceptance of similar consignments, together with the absence of a dependable test basis for the contrary departmental view, supported the classification in favour of lead ore. The duty demand and penalty were therefore not sustained. Case-Laws Customs Fri, 27 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360119