https://www.taxtmi.com/caselaws?id=384064 Roasting ores into concentrate is treated as manufacture under Chapter Note 4 of Chapter 26, because the deeming provision converts the ore into a distinct product in law. On that construction, the resulting concentrate is liable to central excise, and the broad definition of ores in Chapter Note 2 cannot override the specific fiction in Chapter Note 4. Notification No. 4/2006-C.E., which exempts ores, cannot be extended to concentrates, as exemption notifications are construed strictly. The stated conclusion is that the Revenue's appeal succeeded and the assessee was not entitled to the claimed exemption. en-us Tue, 23 Jul 2019 00:00:00 +0530 Tue, 06 Aug 2019 07:17:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384064 Roasting ores into concentrate is treated as manufacture under Chapter Note 4 of Chapter 26, because the deeming provision converts the ore into a distinct product in law. On that construction, the resulting concentrate is liable to central excise, and the broad definition of ores in Chapter Note 2 cannot override the specific fiction in Chapter Note 4. Notification No. 4/2006-C.E., which exempts ores, cannot be extended to concentrates, as exemption notifications are construed strictly. The stated conclusion is that the Revenue's appeal succeeded and the assessee was not entitled to the claimed exemption. Case-Laws Central Excise Tue, 23 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384064