https://www.taxtmi.com/caselaws?id=438394 Exported ilmenite was held classifiable as ilmenite upgraded or beneficiated ilmenite under CTH 2614 00 20 because the assessee's processing regulated size, removed impurities and improved quality. Beneficiation was interpreted in line with the Mineral Conservation and Development Rules, 1988, and was found achievable through physical processes; chemical treatment or roasting was not a necessary condition unless the tariff entry expressly required it. On that basis, the department's classification of the goods as unprocessed ilmenite under CTH 2614 00 10 was not sustainable, and the duty demand based on that classification failed. en-us Fri, 26 May 2023 00:00:00 +0530 Wed, 31 May 2023 09:43:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438394 Exported ilmenite was held classifiable as ilmenite upgraded or beneficiated ilmenite under CTH 2614 00 20 because the assessee's processing regulated size, removed impurities and improved quality. Beneficiation was interpreted in line with the Mineral Conservation and Development Rules, 1988, and was found achievable through physical processes; chemical treatment or roasting was not a necessary condition unless the tariff entry expressly required it. On that basis, the department's classification of the goods as unprocessed ilmenite under CTH 2614 00 10 was not sustainable, and the duty demand based on that classification failed. Case-Laws Customs Fri, 26 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438394