https://www.taxtmi.com/caselaws?id=423376 For Chapter 26 goods, iron ore concentrate requires ore from which foreign matter has been removed by special treatment. Crushing, screening and physical blending with a small proportion of concentrate do not amount to such beneficiation, and do not change iron ore fines into iron ore concentrate where gangue remains unremoved. On the facts, the goods remained classifiable as iron ore fines under CTI 2601 11 31, so CVD exemption continued to apply. Where provisional assessments had already accepted the assessee's classification and exemption claim, the Revenue had to dislodge that position with reliable evidence, which it failed to do. en-us Fri, 03 Jun 2022 00:00:00 +0530 Sat, 15 Oct 2022 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423376 For Chapter 26 goods, iron ore concentrate requires ore from which foreign matter has been removed by special treatment. Crushing, screening and physical blending with a small proportion of concentrate do not amount to such beneficiation, and do not change iron ore fines into iron ore concentrate where gangue remains unremoved. On the facts, the goods remained classifiable as iron ore fines under CTI 2601 11 31, so CVD exemption continued to apply. Where provisional assessments had already accepted the assessee's classification and exemption claim, the Revenue had to dislodge that position with reliable evidence, which it failed to do. Case-Laws Customs Fri, 03 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423376