Manganese ore beneficiation treated as manufacture, so concentrates were outside the ore exemption and CVD relief was denied.

Washing, removal of waste and sizing of imported manganese ore was treated as beneficiation that converted the ore into manganese concentrate. Chapter Note 4 to Chapter 26 of the Central Excise Tariff Act, 1985 deems conversion of ores into concentrates to be manufacture, so no separate factual test was needed once that deeming provision applied. Because Notification No. 04/2006-CE extends exemption only to ores, the benefit could not cover concentrates. The imported goods were therefore regarded as concentrates rather than exempt ore, and denial of CVD exemption was upheld.

---

---

Issues: Whether imported manganese ore that had undergone washing, removal of waste and sizing was classifiable as manganese concentrate and, therefore, ineligible for exemption from CVD under Notification No. 04/2006-CE.

Analysis: The imported goods were not in the original run-of-mine form and had been subjected to physical processes before shipment. In the light of Chapter Note 4 to Chapter 26 of the Central Excise Tariff Act, 1985, conversion of ores into concentrates is treated as manufacture. The prior decision relied on by the Tribunal had held that such processes, including washing and removal of foreign matter, amount to beneficiation resulting in a distinct product. The Tribunal also followed the view that once the deeming provision applies, no separate test is necessary to establish conversion into concentrate, and the exemption notification, being restricted to ores, cannot extend to concentrates.

Conclusion: The imported goods were held to be concentrates and not exempt ores, and the denial of CVD exemption was upheld.

---