https://www.taxtmi.com/caselaws?id=353801 Conversion of imported ore into concentrate was treated as manufacture because Chapter Note 4 to Chapter 26 expressly brought that process within the statutory definition. For countervailing duty under Section 3 of the Customs Tariff Act, the imported product is deemed to have undergone manufacture in India and duty is linked to the excise duty that would have applied to a like domestic product. The general exemption for ores under the earlier notification did not override the amended chapter note. The imported goods were therefore held liable to duty, and the issue was decided in favour of Revenue. en-us Tue, 05 Dec 2017 00:00:00 +0530 Fri, 12 Jan 2018 08:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353801 Conversion of imported ore into concentrate was treated as manufacture because Chapter Note 4 to Chapter 26 expressly brought that process within the statutory definition. For countervailing duty under Section 3 of the Customs Tariff Act, the imported product is deemed to have undergone manufacture in India and duty is linked to the excise duty that would have applied to a like domestic product. The general exemption for ores under the earlier notification did not override the amended chapter note. The imported goods were therefore held liable to duty, and the issue was decided in favour of Revenue. Case-Laws Customs Tue, 05 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353801