Export duty @5% on FOB payable as beneficiation undertaken to make sand into upgraded Ilmenite

Beach Minerals Company Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that the appellant has undertaken beneficiation process to make sand into processed/upgraded Ilmenite. Hence, export duty at rate of 5% FOB payable on such Ilmenite which is upgraded (beneficiated Ilmenite) processed. Facts- The appellant filed the shipping bills for the export of “Ilmenite upgraded (processed)”, and classified the goods under Tariff Item 2614 00 20. It was noted by the department that as per the Notification No.15/2013 dated 01.03.2013 export of Ilmenite unprocessed comes under Sl.No.24...