The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench comprising Ramesh Nair, Judicial Member and Raju, Technical Member allowed Customs Duty Exemption to Boron Ore and commented that no need to rely on Website and Wikipedia when Test Report is available.
The issue involved in the present case is that whether 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.
J C Patel, the Counsel appearing on behalf of Vishwa Glass & Ceramics Pvt. Ltd. and Pradipkumar Patel, the appellant. He submitted that the lower authorities had denied the exemption on the ground that the Boron Ore imported by the appellant is not naturally mined Boron Ore but the impurities have been removed from the product therefore, the same is concentrated Boron Ore which is not eligible for exemption notification. Only naturally mined Boron Ore is eligible for exemption.
The Counsel further contended that that the test report by two laboratories confirmed that the goods imported is Boron Ore. Once it is decided that the goods is Boron Ore whether it is concentrated or otherwise, exemption is admissible.
The Coram noted that the 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 Wikipedia and Website for the meaning of ‘Ore’.
“In our considered view, when the test reports are available on record, there is no need to go to the website and Wikipedia. Whether the goods will remain as Ore after removal of impurities has been considered in various judgments cited by the appellants” the Tribunal opined.
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