that appellants are a registered EOU and manufacturer and exporter of processed Ilmenite. They had filed shipping bills for export of Ilmenite upgraded (processed ... shipping bills and ordered for classifying the goods under CTH 26140010 as Ilmenite unprocessed as per Section 18 of the Customs Act. Against this, appellant
21916/2014, C/21338/2015,
C/30455 & 31110/2016
processed/upgraded Ilmenite. The Tribunal relied on the definition of the
word 'beneficiation ... undertaken any beneficiation process to make the
mined sand into processed/upgraded Ilmenite. The appellant has
produced the flow chart showing the various processes undertaken
21916/2014, C/21338/2015,
C/30455 & 31110/2016
processed/upgraded Ilmenite. The Tribunal relied on the definition of the
word 'beneficiation ... undertaken any beneficiation process to make the
mined sand into processed/upgraded Ilmenite. The appellant has
produced the flow chart showing the various processes undertaken
21916/2014, C/21338/2015,
C/30455 & 31110/2016
processed/upgraded Ilmenite. The Tribunal relied on the definition of the
word 'beneficiation ... undertaken any beneficiation process to make the
mined sand into processed/upgraded Ilmenite. The appellant has
produced the flow chart showing the various processes undertaken
21916/2014, C/21338/2015,
C/30455 & 31110/2016
processed/upgraded Ilmenite. The Tribunal relied on the definition of the
word 'beneficiation ... undertaken any beneficiation process to make the
mined sand into processed/upgraded Ilmenite. The appellant has
produced the flow chart showing the various processes undertaken
2013-Cus dated 01.03.2013. By virtue of these
notifications, the unprocessed ilmenite (CTH 26140010) was leviable
to 10% export duty. Whereas the export duty ... refund of duty paid by them under
protest for the export of ilmenite vide shipping bill dated29.05.2013.
1.3. The facts narrated
2016 is against the order of Commissioner (Appeals) ordering the classification of Ilmenite under tariff item 26140020 as against 26140010 as claimed by Revenue ... appellant on account of change in classification sought in respect of the Ilmenite Ore exported by them.
8. On 13th September, when the second
2016 is against the order of Commissioner (Appeals) ordering the classification of Ilmenite under tariff item 26140020 as against 26140010 as claimed by Revenue ... appellant on account of change in classification sought in respect of the Ilmenite Ore exported by them.
8. On 13th September, when the second
undertaken any beneficiation
process to make the mined sand into processed/upgraded Ilmenite. The
Tribunal relied on the definition of the word 'beneficiation ... undertaken any beneficiation process to make
the mined sand into processed/upgraded Ilmenite. The appellant
has produced the flow chart showing the various processes
undertaken
Beach garnet is one of the seven mineral sands viz. Ilmenite, leucoxene
(brown Ilmenite), Rutile, Zircon, Sillimanite and Monazite. Since these
minerals are always found ... Rock Garnet Abrasives have absence of heavy minerals such as Ilmenite
and Monazite (Uranium and Thorium) components unlike Beach Garnet, and
hence merit
