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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clarification on Serial No. 4 of Notification 4/2006-CE: Exemption for Imported Ores Not Applicable to Concentrates.</h1> The circular addresses the applicability of an exemption under Serial Number 4 of Notification 4/2006-CE dated 1/3/2006 concerning the import of Ore Concentrates. It clarifies that the exemption benefit granted to 'Ore' does not extend to 'Concentrates' due to their classification as distinct products following the insertion of Chapter Note 4 in Chapter 26 of the Central Excise Tariff Act, 1985. Consequently, Concentrates are subject to Central Excise duty as manufactured products. The circular instructs relevant authorities to ensure that the exemption applies only to imported Ores and not to Concentrates, and to finalize any pending assessments accordingly.
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