ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 04.09.2025
CESTAT Chennai Rules in Favor of M/s Zibal Exim: Classification and Valuation of Imported Black Sand Upheldโ โ โ โ
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Introduction:
This case pertains to Customs Appeal No. 42037 of 2015 filed by M/s Zibal Exim against the Order-in-Appeal No. 118/2014-TTN(CUS) dated 14.10.2014, which upheld the Order-in-Original No. 40/2013 dated 07.11.2013. The dispute arose over the classification, valuation, and eligibility for concessional duty of 106 tons of “Black Sand” imported by the appellant from Sierra Leone.
The Customs Department classified the goods as Quartz Sand under CTH 2505 1020, denied the concessional duty under Notification No. 12/2012, enhanced the value of the goods, and imposed fines and penalties. The appellant contested these findings, asserting that the goods were Rutile-bearing sand and should be classified under CTH 2614 0090 as Titanium Ore.
Source: CESTAT Chennai
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