Concentrate classification determines excise liability: beneficiation, not mere crushing or screening, is required to attract duty. Excise duty on iron ore is leviable only when the product meets the HSN-based definition of a concentrate-ores with foreign matter removed by special treatments because such matter would hamper metallurgical operations or for economical transport-so that beneficiation processes that materially improve ore grade (not mere crushing or screening) are necessary to attract duty.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Concentrate classification determines excise liability: beneficiation, not mere crushing or screening, is required to attract duty.
Excise duty on iron ore is leviable only when the product meets the HSN-based definition of a concentrate-ores with foreign matter removed by special treatments because such matter would hamper metallurgical operations or for economical transport-so that beneficiation processes that materially improve ore grade (not mere crushing or screening) are necessary to attract duty.
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