Ore exemption under Notification No. 4/2006-CE applied to rutile welding grade imports classified as titanium ore.

Rutile welding grade imported under heading 2614 was treated as eligible for exemption as an ore under Notification No. 4/2006-CE for countervailing duty because the notification covered ores in headings 2601 to 2617 and Chapter Note 2 to Chapter 26 excluded only minerals subjected to processes not normal to the metallurgical industry. The goods were classified as titanium ores and concentrates, but there was no finding that they had undergone any non-normal process or that they were concentrates. On that basis, the exemption was admissible and denial of the benefit was unsustainable.

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Issues: Whether rutile welding grade imported and classified under heading 2614 was eligible for exemption as an ore under Notification No. 4/2006-CE for the purpose of countervailing duty.

Analysis: Notification No. 4/2006-CE exempted ores falling under headings 2601 to 2617. Chapter Note 2 to Chapter 26 defines ores for the relevant headings and excludes only minerals subjected to processes not normal to the metallurgical industry. The imported goods were classified by Customs under heading 2614, which covers titanium ores and concentrates. The orders below did not show that the goods had undergone any non-normal metallurgical process or that they were concentrates. On that footing, the goods fell within the expression ore for the exemption notification, and there was no basis to deny the benefit merely because they were not shown to be intended for metallurgical use.

Conclusion: The exemption under Notification No. 4/2006-CE was admissible, and the denial of benefit was unsustainable.

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