https://www.taxtmi.com/caselaws?id=777655 CESTAT CHENNAI - AT held that the imported black sand is properly classifiable as mineral/ore under CTH 2614 0090 (Chapter 26) rather than as quartz sand under CTH 2505 1020, the presence of rutile and other heavy minerals making Rule 3(b) GRI applicable. The authority's enhancement of the declared transaction value based on a contemporaneous import was unjustified for lack of comparability analysis and required reasons. Confiscation, redemption fine and penalties were unsustainable and set aside. Appeal allowed. en-us Tue, 02 Sep 2025 00:00:00 +0530 Wed, 03 Sep 2025 08:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777655 CESTAT CHENNAI - AT held that the imported black sand is properly classifiable as mineral/ore under CTH 2614 0090 (Chapter 26) rather than as quartz sand under CTH 2505 1020, the presence of rutile and other heavy minerals making Rule 3(b) GRI applicable. The authority's enhancement of the declared transaction value based on a contemporaneous import was unjustified for lack of comparability analysis and required reasons. Confiscation, redemption fine and penalties were unsustainable and set aside. Appeal allowed. Case-Laws Customs Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777655