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    <title>Customs Misclassification: Manganese Ore Labeled as Concentrate, Exemption Denied Due to Lack of Special Treatment Evidence.</title>
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    <description>Import of Manganese ore - Customs authorities took a view that the goods imported are not ore but concentrate and hence will not be eligible for the exemption notifications - revenue failed to prove that the Manganese ore has undergone special treatments to hold the goods as concentrate.</description>
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