https://www.taxtmi.com/circulars?id=11557 The exemption under Serial Number 4 of Notification No. 4/2006 CE applies only to imported ores and not to imported concentrates. Chapter Note 4 to Chapter 26 distinguishes ores and concentrates as separate products, and concentrates are treated as manufactured products for central excise purposes; consequently, concentrates do not qualify for the additional duty exemption under Section 3 of the Customs Tariff Act even if classified under the same tariff heading as ores. en-us Fri, 23 Mar 2012 00:00:00 +0530 Wed, 09 May 2012 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11557 The exemption under Serial Number 4 of Notification No. 4/2006 CE applies only to imported ores and not to imported concentrates. Chapter Note 4 to Chapter 26 distinguishes ores and concentrates as separate products, and concentrates are treated as manufactured products for central excise purposes; consequently, concentrates do not qualify for the additional duty exemption under Section 3 of the Customs Tariff Act even if classified under the same tariff heading as ores. Circulars Customs Fri, 23 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11557