No need to rely on website & Wikipedia for meaning, when test reports of product by laboratories are available

Pradipkumar P Patel Vs C.C. (CESTAT Ahmedabad) The CESTAT, Ahmedabad in Pradipkumar P Patel v. C.C. – Ahmedabad [Customs Appeal No. 10047 of 2022 in Final Order No. A/10118-10134/2023 dated January 25, 2023] has set aside the order passed by the Revenue Department denying the exemption from duty of Customs and Integrated Goods and Services Tax (“IGST”) on the import of concentrated ‘Boron Ore’ on the grounds that the same has been obtained after removal of impurities, whereas, only naturally mined products are eligible for such exemption. Held that, the Revenue Department had not pro...