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of <h1>Excise Duty Applies to Iron Ore Only After Special Treatment, Not Mere Crushing: Ministry Clarifies HSN Notes.</h1> The circular addresses the dutiability of 'iron ore' and 'iron ore concentrates,' clarifying that excise duty applies only when ores are processed into concentrates by removing foreign matter through special treatments, as defined by the Harmonized System of Nomenclature (HSN) Notes. The Ministry of Mines and the Federation of Indian Mineral Industries emphasize that mere crushing and screening do not qualify as special treatment. The circular instructs that this clarification be communicated to relevant commissioners to resolve any pending disputes accordingly.
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