Ore concentrate exemption applies where roasting does not amount to manufacture and concentrate falls within the ore heading

Roasted molybdenum ore concentrate imported goods were treated as covered by the exemption entry in Notification No. 6/2002-C.E. for countervailing duty purposes. The Tribunal relied on its earlier identical ruling and the Supreme Court's view in MMTC, holding that the word "ore" is wide enough to include concentrate, roasting ore to obtain concentrate does not amount to manufacture, and ore and concentrate fall under the same tariff heading as species of the same genus. On that basis, the exemption was held applicable to the imported goods.

---

---

Issues: Whether roasted molybdenum ore concentrate imported by the respondent was covered by serial No. 21 of Notification No. 6/2002-C.E. dated 01.03.2002 for exemption from countervailing duty.

Analysis: The Tribunal followed its earlier decision on an identical question and the Supreme Court's view in MMTC. It accepted that the expression "ore" is wide enough to include concentrate, that roasting of ore to obtain concentrate does not amount to manufacture, and that ore and concentrate fall under the same heading as species of the same genus. On that basis, the exemption entry was held applicable to the imported goods.

Conclusion: The issue was decided in favour of the respondent and against the Revenue.

---