https://www.taxtmi.com/caselaws?id=374281 Imported mineral goods could not be reclassified as manganese concentrate absent reliable evidence, such as a chemical test report, showing that they were concentrates rather than ore. The Tribunal applied its earlier ruling on the same classification issue and found no comparable material from the department to displace that position. The goods were treated as manganese ore, the demand based on reclassification failed, and the exemption benefit under Notification No. 4/2006-C.E. remained available. en-us Thu, 20 Dec 2018 00:00:00 +0530 Wed, 30 Jan 2019 08:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374281 Imported mineral goods could not be reclassified as manganese concentrate absent reliable evidence, such as a chemical test report, showing that they were concentrates rather than ore. The Tribunal applied its earlier ruling on the same classification issue and found no comparable material from the department to displace that position. The goods were treated as manganese ore, the demand based on reclassification failed, and the exemption benefit under Notification No. 4/2006-C.E. remained available. Case-Laws Customs Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374281