https://www.taxtmi.com/caselaws?id=462853 CESTAT Kolkata held that the exported product, a mixture of chromite, magnesite, and bentonite, could not be classified under CTH 2610 as Chrome Ore Concentrate. The tribunal found the chemical composition differed from pure chromite and the product was destined for ceramic manufacturing in Spain rather than metallurgical extraction purposes. The mixing process was not typical of metallurgical industry practices. Consequently, the goods were properly classified under CTH 38160000 as Indian Refractory Mortar, making no export duty payable. The penalty of Rs. 10,00,000 imposed under Section 114AA of the Customs Act, 1962 was set aside, as no duty demand was sustainable. The appeal was disposed of in favor of the respondent. en-us Mon, 24 Feb 2025 00:00:00 +0530 Mon, 21 Jul 2025 14:02:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462853 CESTAT Kolkata held that the exported product, a mixture of chromite, magnesite, and bentonite, could not be classified under CTH 2610 as Chrome Ore Concentrate. The tribunal found the chemical composition differed from pure chromite and the product was destined for ceramic manufacturing in Spain rather than metallurgical extraction purposes. The mixing process was not typical of metallurgical industry practices. Consequently, the goods were properly classified under CTH 38160000 as Indian Refractory Mortar, making no export duty payable. The penalty of Rs. 10,00,000 imposed under Section 114AA of the Customs Act, 1962 was set aside, as no duty demand was sustainable. The appeal was disposed of in favor of the respondent. Case-Laws Customs Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462853