https://www.taxtmi.com/caselaws?id=444780 Classification of upgraded beneficiated ilmenite turned on its scientific character after processing. Government laboratory and agency reports showed that leaching altered the raw ilmenite's chemical composition and crystallographic structure, producing synthetic rutile with tetragonal structure and high TiO2 content. Applying the HSN Notes to Chapters 26 and 28, the tribunal held that concentrates whose composition or structure has been altered by treatment are excluded from Chapter 26, while titanium oxides fall within Chapter 28. The export description could not override the product's scientific nature, and the Revenue failed to rebut the assessee's evidence. The product was classifiable under CTH 2823, not CTH 2614. 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 Classification of upgraded beneficiated ilmenite turned on its scientific character after processing. Government laboratory and agency reports showed that leaching altered the raw ilmenite's chemical composition and crystallographic structure, producing synthetic rutile with tetragonal structure and high TiO2 content. Applying the HSN Notes to Chapters 26 and 28, the tribunal held that concentrates whose composition or structure has been altered by treatment are excluded from Chapter 26, while titanium oxides fall within Chapter 28. The export description could not override the product's scientific nature, and the Revenue failed to rebut the assessee's evidence. The product was classifiable under CTH 2823, not CTH 2614. Case-Laws Customs Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444780