https://www.taxtmi.com/caselaws?id=446245 The Tribunal set aside the impugned order and remanded the case to the Adjudicating Authority for a fresh decision regarding the appellant's eligibility for customs exemption on the import of 'Boron Ore' under Sr.No. 130 of notification No. 15/2017-CUS. The Tribunal emphasized the need to reconsider the matter in light of test reports and judgments cited by the appellant, focusing on whether the imported Boron Ore was naturally mined or concentrated. The decision aligns with previous remands in similar cases. 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 The Tribunal set aside the impugned order and remanded the case to the Adjudicating Authority for a fresh decision regarding the appellant's eligibility for customs exemption on the import of 'Boron Ore' under Sr.No. 130 of notification No. 15/2017-CUS. The Tribunal emphasized the need to reconsider the matter in light of test reports and judgments cited by the appellant, focusing on whether the imported Boron Ore was naturally mined or concentrated. The decision aligns with previous remands in similar cases. Case-Laws Customs Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446245