https://www.taxtmi.com/caselaws?id=121842 Roasted molybdenum ore concentrate imported goods were treated as covered by the exemption entry in Notification No. 6/2002-C.E. for countervailing duty purposes. The Tribunal relied on its earlier identical ruling and the Supreme Court's view in MMTC, holding that the word "ore" is wide enough to include concentrate, roasting ore to obtain concentrate does not amount to manufacture, and ore and concentrate fall under the same tariff heading as species of the same genus. On that basis, the exemption was held applicable to the imported goods. en-us Mon, 22 Jan 2007 00:00:00 +0530 Mon, 06 Aug 2012 16:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121842 Roasted molybdenum ore concentrate imported goods were treated as covered by the exemption entry in Notification No. 6/2002-C.E. for countervailing duty purposes. The Tribunal relied on its earlier identical ruling and the Supreme Court's view in MMTC, holding that the word "ore" is wide enough to include concentrate, roasting ore to obtain concentrate does not amount to manufacture, and ore and concentrate fall under the same tariff heading as species of the same genus. On that basis, the exemption was held applicable to the imported goods. Case-Laws Central Excise Mon, 22 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121842