https://www.taxtmi.com/caselaws?id=96999 Mixing chromium and manganese ore fines with binders and mechanically converting them into briquettes did not amount to manufacture. The decisive factor was that no foreign matter was removed and no sintering or similar concentration process was carried out; the ore retained its basic character. Under the HSN Explanatory Notes, concentration requires removal of part or all of the foreign matter, and mere agglomeration by briquetting is insufficient unless it forms part of that process. The Tribunal therefore treated the briquetted ore fines as not classifiable as concentrates, and the Revenue's appeal failed. en-us Fri, 16 Jun 2000 00:00:00 +0530 Fri, 13 Jan 2012 15:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96999 Mixing chromium and manganese ore fines with binders and mechanically converting them into briquettes did not amount to manufacture. The decisive factor was that no foreign matter was removed and no sintering or similar concentration process was carried out; the ore retained its basic character. Under the HSN Explanatory Notes, concentration requires removal of part or all of the foreign matter, and mere agglomeration by briquetting is insufficient unless it forms part of that process. The Tribunal therefore treated the briquetted ore fines as not classifiable as concentrates, and the Revenue's appeal failed. Case-Laws Central Excise Fri, 16 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96999