https://www.taxtmi.com/caselaws?id=118331 The Tribunal determined that no Countervailing Duty (CVD) is applicable on the imported molybdenum concentrates since the process to obtain the concentrate does not qualify as manufacturing. The exemption under Notification No. 5/98-C.E. is applicable to these concentrates. Additionally, the short levy demand was deemed invalid as the assessment in the Bill of Entry was not contested. Consequently, the appeal was rejected. en-us Mon, 17 Jul 2006 00:00:00 +0530 Fri, 01 Mar 2024 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118331 The Tribunal determined that no Countervailing Duty (CVD) is applicable on the imported molybdenum concentrates since the process to obtain the concentrate does not qualify as manufacturing. The exemption under Notification No. 5/98-C.E. is applicable to these concentrates. Additionally, the short levy demand was deemed invalid as the assessment in the Bill of Entry was not contested. Consequently, the appeal was rejected. Case-Laws Customs Mon, 17 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118331