2016 (1) TMI 473

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.... Shri Manish Saharan, Adv For the Respondent : Shri Amresh Jain, DR ORDER Per R. K. Singh This appeal has been filed against order-in-appeal dated 12.02.2009 which upheld the order-in-original dated 30.09.2008 in terms of which the appellant was denied the benefit of Notification No. 4/2006-CE. dated 01.03.2006 on rutile welding grade and confirmed Customs duty demand of Rs. 89,665/- alongwith....

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....g/ appellate authorities have analysed the issue in the light of Chapter Note-2 of Chapter 26 of Customs Tariff and have come to a finding that the impugned goods cannot be called "ore" for the purpose of granting exemption Notification No. 4/2006-CE. 4. We have considered the contentions of both sides. We find that Notification No. 4/2006-CE inter-alia unconditionally exempts ores falling under ....

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.... below: "Chapter heading 2614 covers   -Titanium ores and concentrates. 261400 - Titanium ores and contrates 2614 00 10 - Limenite, unprocessed 261400 20 - Liminite, upgraded (beneficiated limonite including limonite ground)   - Rutile 2614 00 31 - Rate earth oxides including rutile sand 2614 00 39 - Others 2614 00 90 - Others" As is evident, CTH covers "ores" and "c....