Madras HC upheld Classification of ‘Upgraded Beneficiated Ilmenite’ under CTA 2823

DCW Limited Vs Principal Commissioner (Madras High Court)

Introduction: In a significant legal battle, DCW Limited took on the Principal Commissioner in the Madras High Court over the classification of “Upgraded Beneficiated Ilmenite” under the Customs Tariff Act. The court’s judgment confirmed the classification and its implications on duty drawback. This article delves into the details of the case, providing a comprehensive analysis and concluding remarks.

Detailed Analysis

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