https://www.taxtmi.com/caselaws?id=377504 For customs classification and exemption purposes, iron ore concentrate may still be treated as iron ore where the processing consists of normal preparatory operations such as beneficiation and magnetic separation. The Chapter 26 note and HSN explanatory notes recognise that ores can undergo concentration without losing their character as ores, and the exemption cannot be denied merely because shipping documents describe the goods as concentrate. Where the substantive conditions of the notification are satisfied, procedural description alone does not defeat entitlement. On the stated facts, the exported product qualified for treatment as iron ore under the exemption, and the demand was not sustainable. en-us Tue, 20 Nov 2018 00:00:00 +0530 Fri, 30 Aug 2019 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377504 For customs classification and exemption purposes, iron ore concentrate may still be treated as iron ore where the processing consists of normal preparatory operations such as beneficiation and magnetic separation. The Chapter 26 note and HSN explanatory notes recognise that ores can undergo concentration without losing their character as ores, and the exemption cannot be denied merely because shipping documents describe the goods as concentrate. Where the substantive conditions of the notification are satisfied, procedural description alone does not defeat entitlement. On the stated facts, the exported product qualified for treatment as iron ore under the exemption, and the demand was not sustainable. Case-Laws Customs Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377504