The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that only naturally mined Boron Ore which was not concentrated was eligible for Customs Duty exemption under the exemption notification.
Shrusti Ceramics Private Ltd, the appellant assessee appealed against the order passed by the Commissioner (Appeals) for denying the exemption eligibility on the import of ‘boron ore’.
The issue involved in the case was that ‘Boron Ore’ was eligible for exemption under Sr. No. 130 of customs notification No. 15/2017-Customs Duty.
Rahul Gajera, the counsel for the assessee contended that the import of boron ore by the assessee was naturally mined the exemption was eligible for the assessee and the denial of exemption was not as per the law and liable to be deleted.
A R Kanani, the counsel for the department relied on the decisions made by the lower authorities and contended that the Boron Ore imported by the assessee was not naturally mined Boron Ore but the impurities have been removed from the product therefore, the same was concentrated Boron Ore which was not eligible for exemption notification.
The Bench observed that in the case of Orient Ceramics & Inds Ltd v CC, the court held that the boron ore which was naturally mined and not concentrated is eligible for exemption under the Customs exemption notification.
The two-member bench comprising Ramesh Nair (Judicial) and Raju (Technical) held that the test report was not verified by the department which was submitted by the assessee. Thus the denial of exemption was not as per the law and liable to be quashed.
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