https://www.taxtmi.com/caselaws?id=310956 Import of Boron Ore was treated as potentially eligible for customs exemption, but the test reports and cited case law were not properly considered. The record indicated that the goods were Boron Ore, albeit after removal of impurities, and the adjudicating authority had relied on external sources for the meaning of ore. The question whether the goods continued to qualify as ore after impurity removal required fresh examination, while the other issues were left open. The matter was therefore required to be reconsidered by the adjudicating authority. 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 Import of Boron Ore was treated as potentially eligible for customs exemption, but the test reports and cited case law were not properly considered. The record indicated that the goods were Boron Ore, albeit after removal of impurities, and the adjudicating authority had relied on external sources for the meaning of ore. The question whether the goods continued to qualify as ore after impurity removal required fresh examination, while the other issues were left open. The matter was therefore required to be reconsidered by the adjudicating authority. Case-Laws Customs Wed, 25 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310956