2023 (11) TMI 1136

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....AL), MR. RAMESH NAIR And HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri. Rahul Gajera, Advocate for the Appellant- Assessee Shri, A R Kanai, Superintendent (AR) for the Respondent- Revenue ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant imports 'Boron Ore' is eligible for exemption under Sr.No. 130 of customs notification No. 15/2017-CUS dated 30.06.2017 ....

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.... a bunch of appeals have been disposed of by this Tribunal in the case of Pradip Kumar P Patel & Ors. vide common final order No. A/10118-10134/2023 dated 25.01.2023, wherein the Tribunal has passed following order remanding the matter to the Adjudicating Authority. "The issue involved in the present case is that whether the appellants' import of 'Boron Ore' is eligible for exemption under seria....

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.... Ore. Once it is decided that the goods is Boron Ore whether it is concentrated or otherwise, exemption is admissible. He placed reliance on the various following judgments:- H.P.L. Chemicals Ltd v CCE-2006 (197) ELT 324 Orient Ceramics & Inds Ltd v CC-2008 (226) ELT 483 (SC). Tata Tea Ltd v CCE-2004 (164) ELT 315 Indian Oil Corporation v CCE-1991 (53) ELT 347. Kantilal Manilal & Co v CC....

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....ts who adapted the argument made by Shri J C Patel and reiterates the grounds of Appeals. 03. Shri Dinesh Prithiani, learned Assistant Commissioner (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 04. We have carefully considered the submissions made by both the sides and perused the records. We find that the exemption under the aforesaid notification is pr....