https://www.taxtmi.com/caselaws?id=438131 Imported aluminous cement used to manufacture refractory bricks was treated as classifiable under CTH 25233000 and eligible for exemption under Notifications No. 21/2002-Cus and No. 12/2012-Cus. The analysis followed earlier Tribunal reasoning that high alumina content does not, by itself, take the goods outside aluminous cement where the tariff and exemption scheme cover Chapter 25 goods used for refractory products. It also clarifies that a disputed tariff description alone does not establish misdeclaration. The stated effect is that exemption is not denied merely because the department suggests a different sub-heading. en-us Tue, 16 May 2023 00:00:00 +0530 Thu, 23 Nov 2023 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438131 Imported aluminous cement used to manufacture refractory bricks was treated as classifiable under CTH 25233000 and eligible for exemption under Notifications No. 21/2002-Cus and No. 12/2012-Cus. The analysis followed earlier Tribunal reasoning that high alumina content does not, by itself, take the goods outside aluminous cement where the tariff and exemption scheme cover Chapter 25 goods used for refractory products. It also clarifies that a disputed tariff description alone does not establish misdeclaration. The stated effect is that exemption is not denied merely because the department suggests a different sub-heading. Case-Laws Customs Tue, 16 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438131