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Case Law Details

Case Name : DCW Limited Vs Commissioner of Customs (CESTAT Chennai)
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DCW Limited Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai held that Upgraded Beneficiated Ilmenite are synthetic Rutile and hence classifiable under CTH 2823 and not under 2614.

Facts- The assessee is engaged in the manufacture of Titanium Dioxide (TiO2) which is exported as “Upgraded Beneficiated Ilmenite (Synthetic Rutile) TiO2 95% Min. Moisture 0.5% Max.” The same was declared under Tariff Item No. 2823 00 90 of the Customs Tariff and it is a matter bor

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