Upgraded Beneficiated Ilmenite Classifiable under CTH 2823

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 borne on record that the assessee has been declaring the said item under the said Tariff Heading since 1986. It is apparent fr...