https://www.taxtmi.com/caselaws?id=446245 Eligibility for Customs Notification No. 15/2017-Customs depended on whether the imported goods retained their character as Boron Ore after removal of impurities. The adjudicating authority had relied on external sources without properly dealing with the test reports describing the goods as Boron Ore or the judicial authorities cited by the importers. In light of the earlier remand on the same issue, the matter required fresh consideration on the existing record. The exemption claim was therefore not finally decided on merits, and the case was remanded for de novo adjudication with all issues kept open. en-us Thu, 02 Nov 2023 00:00:00 +0530 Tue, 28 Nov 2023 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446245 Eligibility for Customs Notification No. 15/2017-Customs depended on whether the imported goods retained their character as Boron Ore after removal of impurities. The adjudicating authority had relied on external sources without properly dealing with the test reports describing the goods as Boron Ore or the judicial authorities cited by the importers. In light of the earlier remand on the same issue, the matter required fresh consideration on the existing record. The exemption claim was therefore not finally decided on merits, and the case was remanded for de novo adjudication with all issues kept open. Case-Laws Customs Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446245