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
dated 29-9-1993 upholding the classification of the item Weldgrade Ilmenite under Tariff Heading 38.23 which reads as follows :-
"Prepared binders for foundry ... resultant product is also treated with MnO2 which gives Weldgrade Ilmenite with a fused coating of MnO. He contend that although the appellants are clearing
copy of the documentary evidences to prove that 29,820 MT of Ilmenite and 3,010 MT
of Rutile were available as insitu reserve ... copy of the documentary evidences to prove that 98,700 MT of ilmenite and 8,802 MT
of Rutite are replenishable per annum that were
Atomic Minerals
including Monazite and other 6 Nos. minerals of Garnet, Ilmenite, Rutile,
Zircon, Sillimanite and Leucoxene without any valid mining leases and
manufacturing factories ... your ready reference.
No. Lessee Name Garnet Non- Garnet, Non-
ML included Ilmenite included
minerals 6 and Rutile minerals
Atomic Minerals
including Monazite and other 6 Nos. minerals of Garnet, Ilmenite, Rutile,
Zircon, Sillimanite and Leucoxene without any valid mining leases and
manufacturing factories ... your ready reference.
No. Lessee Name Garnet Non- Garnet, Non-
ML included Ilmenite included
minerals 6 and Rutile minerals
Atomic Minerals
including Monazite and other 6 Nos. minerals of Garnet, Ilmenite, Rutile,
Zircon, Sillimanite and Leucoxene without any valid mining leases and
manufacturing factories ... your ready reference.
No. Lessee Name Garnet Non- Garnet, Non-
ML included Ilmenite included
minerals 6 and Rutile minerals
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
relevant market of 'mining and
supply of Beach Sand Ilmenite in India'.
3. As per the Informant, post ... Beach Sand
Mineral ('BSM') viz. 'Beach Sand Ilmenite' in India. The members of the Informant,
who are dependent
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
