https://www.taxtmi.com/caselaws?id=444742 The classification of Upgraded Beneficiated Ilmenite turned on whether it fell under Tariff Item 28230090 or Tariff Item 26140020 for customs purposes, and the related drawback claim depended on that classification. The Tribunal had already classified the product under Tariff Item 28230090, and the customs department later accepted that view in subsequent proceedings. In that setting, the Court applied judicial discipline and held that the contrary revisional order could not stand. The product was therefore treated as classifiable under Tariff Item 28230090, and drawback entitlement followed on that basis. en-us Fri, 15 Sep 2023 00:00:00 +0530 Sat, 21 Oct 2023 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444742 The classification of Upgraded Beneficiated Ilmenite turned on whether it fell under Tariff Item 28230090 or Tariff Item 26140020 for customs purposes, and the related drawback claim depended on that classification. The Tribunal had already classified the product under Tariff Item 28230090, and the customs department later accepted that view in subsequent proceedings. In that setting, the Court applied judicial discipline and held that the contrary revisional order could not stand. The product was therefore treated as classifiable under Tariff Item 28230090, and drawback entitlement followed on that basis. Case-Laws Customs Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444742