https://www.taxtmi.com/caselaws?id=444780 CESTAT Chennai ruled on classification of exported Upgraded Beneficiated Ilmenite (Synthetic Rutile) with TiO2 95% minimum. Revenue contended classification under CTH 2614 while exporter declared CTH 2823. Tribunal accepted scientific analysis by BARC/CSIR showing chemical composition and crystallographic structure changes during leaching process, creating synthetic rutile distinct from natural rutile. Since HSN excludes only natural rutile from CTH 2823, synthetic rutile properly classifies under CTH 2823. Following precedent from Trimax Sands case, CESTAT held goods merit classification under CTH 2823, accepting assessee's position and allowing appeal. en-us Wed, 28 Jun 2023 00:00:00 +0530 Sat, 21 Oct 2023 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444780 CESTAT Chennai ruled on classification of exported Upgraded Beneficiated Ilmenite (Synthetic Rutile) with TiO2 95% minimum. Revenue contended classification under CTH 2614 while exporter declared CTH 2823. Tribunal accepted scientific analysis by BARC/CSIR showing chemical composition and crystallographic structure changes during leaching process, creating synthetic rutile distinct from natural rutile. Since HSN excludes only natural rutile from CTH 2823, synthetic rutile properly classifies under CTH 2823. Following precedent from Trimax Sands case, CESTAT held goods merit classification under CTH 2823, accepting assessee's position and allowing appeal. Case-Laws Customs Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444780