https://www.taxtmi.com/caselaws?id=326488 Chapter Note 4 to Chapter 26 deems conversion of ores into concentrates to be manufacture, and that deeming rule extends to crushing, grinding, screening and washing when those processes remove foreign matter and produce material fit for metallurgical use or economical transport. Read with the HSN explanatory notes, iron ore processed in this way is treated as iron ore concentrate and classified under sub-heading 26011150. In a bona fide interpretative dispute arising within the normal period, penalty under Section 11AC is considered unwarranted. A fresh exemption claim under Notification No. 63/95-CE must be verified by the adjudicating authority where eligibility was not examined earlier. en-us Mon, 29 Feb 2016 00:00:00 +0530 Tue, 15 Nov 2016 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326488 Chapter Note 4 to Chapter 26 deems conversion of ores into concentrates to be manufacture, and that deeming rule extends to crushing, grinding, screening and washing when those processes remove foreign matter and produce material fit for metallurgical use or economical transport. Read with the HSN explanatory notes, iron ore processed in this way is treated as iron ore concentrate and classified under sub-heading 26011150. In a bona fide interpretative dispute arising within the normal period, penalty under Section 11AC is considered unwarranted. A fresh exemption claim under Notification No. 63/95-CE must be verified by the adjudicating authority where eligibility was not examined earlier. Case-Laws Central Excise Mon, 29 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326488