https://www.taxtmi.com/caselaws?id=466206 Classification of imported material as ore or concentrate was determined by applying HSN explanatory notes to tariff classification, with no fixed percentage concentration prescribed in the tariff; consequence: the material could not be treated as concentrate solely for lacking a numeric threshold. The absence of drawn samples and laboratory testing was held not fatal to proceedings, with evidentiary gaps insufficient to negate classification based on available description; consequence: denial of exemption on the basis of characterisation as concentrate was erroneous. Operative effect: the impugned finding denying exemption was set aside and the contested relief granted to the importer. en-us Thu, 09 May 2024 00:00:00 +0530 Thu, 29 Jan 2026 09:51:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466206 Classification of imported material as ore or concentrate was determined by applying HSN explanatory notes to tariff classification, with no fixed percentage concentration prescribed in the tariff; consequence: the material could not be treated as concentrate solely for lacking a numeric threshold. The absence of drawn samples and laboratory testing was held not fatal to proceedings, with evidentiary gaps insufficient to negate classification based on available description; consequence: denial of exemption on the basis of characterisation as concentrate was erroneous. Operative effect: the impugned finding denying exemption was set aside and the contested relief granted to the importer. Case-Laws Customs Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466206