https://www.taxtmi.com/caselaws?id=310956 The Tribunal set aside the impugned orders and allowed the appeals, remanding the case to the adjudicating authority for further review. The Tribunal criticized the reliance on external sources over test reports confirming the goods as Boron Ore, despite impurity removal. It emphasized that the adjudicating authority failed to consider relevant judgments cited by the appellants. The Tribunal concluded that the matter needed reconsideration based on the test reports and judgments, leaving all issues open for further examination. Judgment was pronounced on 25.01.2023. en-us Wed, 25 Jan 2023 00:00:00 +0530 Tue, 28 Nov 2023 17:52:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310956 The Tribunal set aside the impugned orders and allowed the appeals, remanding the case to the adjudicating authority for further review. The Tribunal criticized the reliance on external sources over test reports confirming the goods as Boron Ore, despite impurity removal. It emphasized that the adjudicating authority failed to consider relevant judgments cited by the appellants. The Tribunal concluded that the matter needed reconsideration based on the test reports and judgments, leaving all issues open for further examination. Judgment was pronounced on 25.01.2023. Case-Laws Customs Wed, 25 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310956