https://www.taxtmi.com/caselaws?id=792327 Exemption notifications must be strictly construed, and the claimant bears the burden of proving eligibility. Applying the tariff notes, HSN Explanatory Notes and Board circulars, zircon sand processed to remove foreign matter was treated as zircon concentrate rather than ore, so it could not claim an exemption limited to ores under Notification No. 4/2006-CE. The text also notes that penalty under Section 112(a) of the Customs Act may be inappropriate where the dispute is mainly one of legal interpretation on classification and exemption eligibility. en-us Mon, 13 Apr 2026 00:00:00 +0530 Tue, 26 May 2026 13:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792327 Exemption notifications must be strictly construed, and the claimant bears the burden of proving eligibility. Applying the tariff notes, HSN Explanatory Notes and Board circulars, zircon sand processed to remove foreign matter was treated as zircon concentrate rather than ore, so it could not claim an exemption limited to ores under Notification No. 4/2006-CE. The text also notes that penalty under Section 112(a) of the Customs Act may be inappropriate where the dispute is mainly one of legal interpretation on classification and exemption eligibility. Case-Laws Customs Mon, 13 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792327