https://www.taxtmi.com/caselaws?id=761857 CESTAT Ahmedabad held that imported Ground Colemanite (B2O3 40%) Natural Boron Ore qualified for customs duty exemption under relevant notifications. The tribunal ruled that goods falling under CTH 2528 and classified as Boron Ore per test reports satisfied exemption requirements. The department's presumption that exemption applied only to unprocessed ore with impurities was baseless. The tribunal found no willful mis-statement by the importer, rejecting extended limitation period under Section 28(4) of Customs Act 1962. Appeal allowed; duty demand and penalties set aside. en-us Fri, 08 Nov 2024 00:00:00 +0530 Mon, 18 Nov 2024 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761857 CESTAT Ahmedabad held that imported Ground Colemanite (B2O3 40%) Natural Boron Ore qualified for customs duty exemption under relevant notifications. The tribunal ruled that goods falling under CTH 2528 and classified as Boron Ore per test reports satisfied exemption requirements. The department's presumption that exemption applied only to unprocessed ore with impurities was baseless. The tribunal found no willful mis-statement by the importer, rejecting extended limitation period under Section 28(4) of Customs Act 1962. Appeal allowed; duty demand and penalties set aside. Case-Laws Customs Fri, 08 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761857