https://www.taxtmi.com/caselaws?id=462043 CESTAT Mumbai held that imported platinum metal/sponge was correctly classifiable under CTI 7110 11 10 as platinum in 'unwrought form' rather than CTI 7110 11 20 as 'powder form'. The tribunal found that classification as powder form requires 90% or more of the product to pass through 0.5mm mesh sieve per sub-heading note 1 of Chapter 71, which was not established. The imported goods qualified for full CVD exemption under notifications as they were in unfinished/semi-finished form. The lower authority's order denying exemption benefits was set aside and appeal was allowed. en-us Wed, 20 Dec 2023 00:00:00 +0530 Fri, 16 May 2025 19:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462043 CESTAT Mumbai held that imported platinum metal/sponge was correctly classifiable under CTI 7110 11 10 as platinum in 'unwrought form' rather than CTI 7110 11 20 as 'powder form'. The tribunal found that classification as powder form requires 90% or more of the product to pass through 0.5mm mesh sieve per sub-heading note 1 of Chapter 71, which was not established. The imported goods qualified for full CVD exemption under notifications as they were in unfinished/semi-finished form. The lower authority's order denying exemption benefits was set aside and appeal was allowed. Case-Laws Customs Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462043