2023 (1) TMI 1318

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....o. 10091 of 2022 (Pradipkumar P Patel), Customs Appeal No. 10094 of 2022 (Sun Borax Industries), Customs Appeal No. 10095 of 2022 (Shri Ketan Manahar Shah), Customs Appeal No. 10123 of 2022 (Raj Borax Pvt Ltd), Customs Appeal No. 10195 of 2022 (Astron International P Ltd), Customs Appeal No. 10196 of 2022 (Upesh Thakkar), Customs Appeal No. 10203 of 2022 (Organic Industries Pvt Ltd), Customs Appea....

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....ether the appellants' import of 'Boron Ore' is eligible for exemption under serial No. 113 of Customs Notification No. 12/2012-Cus dated 17.03.2012 for the period 01.04.2015 to 30.06.2017 and under serial No.  130 of Customs Notification No. 50/2017 dated 30.06.2017 for the period after 01.07.2017. 02. Shri J C Patel, learned counsel appeared on behalf of Vishwa Glass & Ceramic....

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.... Ltd v CCE-2004 (164) ELT 315 * Indian Oil Corporation v CCE-1991 (53) ELT 347. * Kantilal Manilal & Co v CC-2004 (173) ELT 35 * CC v Finesse Creation Inc- 2009 (248) ELT 122 Bom * Commissioner v Finesse Creation Inc-2010 (255) ELT A120 (SC) * Comr. v Sudarshan Cargo P. Ltd - 2010 (258) ELT 197 (Bom) * Chinku Exports v CC - 1999 (112) ELT 400 * Commissioner v Chinku Exports- 2005 (18....

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....d the submissions made by both the sides and perused the records. We find that the exemption under the aforesaid notification is provided to goods viz. 'Boron Ore'. From the perusal of the finding of the adjudicating authority, the test report of the product shows that the goods is 'Boron Ore' however, the same obtained after removal of impurities. The adjudicating authority has relied upon Wikipe....