Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invoca...
Deeming provision in Chapter Note 4 to Chapter 26 treats conversion of ores into concentrates as manufacture; where pre shipment processes (washing, crushing, screening, sizing) materially remove impurities or upgrade material, the resultant product is a concentrate and falls outside the exemption under Notification No.04/2006 CE, and the imported consignments so processed were held to be concentrates and ineligible for exemption. Beneficiation and strict construction of exemption notifications place the onus on the importer to prove eligibility. Statutory provisions require payment of interest on duty once a demand is confirmed, and appellants remain liable for duty and interest.
Deeming provision in Chapter Note 4 to Chapter 26 treats conversion of ores into concentrates as manufacture; where pre shipment processes (washing, crushing, screening, sizing) materially remove impurities or upgrade material, the resultant product is a concentrate and falls outside the exemption under Notification No.04/2006 CE, and the imported consignments so processed were held to be concentrates and ineligible for exemption. Beneficiation and strict construction of exemption notifications place the onus on the importer to prove eligibility. Statutory provisions require payment of interest on duty once a demand is confirmed, and appellants remain liable for duty and interest.
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