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of <h1>Clarification: 'Ore' in Notification No. 13/2000-CE includes 'Ore Concentrate' for Central Excise Duty exemption on Integrated Steel Plants.</h1> A clarification was issued regarding Notification No. 13/2000-CE, which grants Central Excise Duty exemption to 'Integrated Steel Plants.' The issue arose over the interpretation of the term 'ore' in the notification, with a debate on whether 'ore concentrate' qualifies as 'ore.' The trade argued that mining and initial processing, such as washing and cleaning, do not alter the ore's identity, while field formations considered 'ore concentrate' a different commodity. To resolve this, it was clarified that 'ore' includes 'ore concentrate' for the exemption purposes, and this clarification was communicated to relevant parties.
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