https://www.taxtmi.com/caselaws?id=442263 The Tribunal allowed the appeals by M/s JSW Steel Ltd and Shri Shashikant Sharma, setting aside the denial of exemption under the notification and affirming the original classification of the imported goods as 'iron ore fines.' The Tribunal emphasized judicial consistency with a previous decision involving a sister-concern. Expert opinions and prior judicial decisions were found insufficient to support the classification as 'concentrates.' The appeals were granted, and the original classification was upheld, granting the claimed exemption and dismissing proceedings against the individual appellant. en-us Tue, 22 Aug 2023 00:00:00 +0530 Sat, 25 Apr 2026 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442263 The Tribunal allowed the appeals by M/s JSW Steel Ltd and Shri Shashikant Sharma, setting aside the denial of exemption under the notification and affirming the original classification of the imported goods as 'iron ore fines.' The Tribunal emphasized judicial consistency with a previous decision involving a sister-concern. Expert opinions and prior judicial decisions were found insufficient to support the classification as 'concentrates.' The appeals were granted, and the original classification was upheld, granting the claimed exemption and dismissing proceedings against the individual appellant. Case-Laws Customs Tue, 22 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442263