Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Mere crushing and screening of iron ore, involving only size reduction and segregation, do not amount to manufacture of iron ore concentrate under Chapter Note 4 to Chapter 26 unless the process includes beneficiation or other special treatment removing foreign matter and enriching ferrous content. The Tribunal treated the issue as covered by its earlier decisions and held that, because no such special treatment was shown, no excisable concentrate emerged. The duty demand, with interest and penalty, was therefore set aside and the appeal allowed.
Mere crushing and screening of iron ore, involving only size reduction and segregation, do not amount to manufacture of iron ore concentrate under Chapter Note 4 to Chapter 26 unless the process includes beneficiation or other special treatment removing foreign matter and enriching ferrous content. The Tribunal treated the issue as covered by its earlier decisions and held that, because no such special treatment was shown, no excisable concentrate emerged. The duty demand, with interest and penalty, was therefore set aside and the appeal allowed.
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