https://www.taxtmi.com/caselaws?id=784776 Chapter Note 4 to Chapter 26 treats conversion of ore into concentrate as manufacture where processes such as washing, removal of waste and sizing remove foreign matter and improve grade for metallurgical use. Applied to imported manganese ore, these operations were held to bring the goods within the meaning of concentrate rather than mere ore. An exemption notification limited to ore was construed strictly, so concentrate could not claim the benefit merely because it originated from ore or because the processing did not change chemical composition. On provisionally assessed Bills of Entry, differential duty on final assessment carried interest. The result was denial of exemption and confirmation of consequential liability. en-us Fri, 09 Jan 2026 00:00:00 +0530 Mon, 12 Jan 2026 09:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784776 Chapter Note 4 to Chapter 26 treats conversion of ore into concentrate as manufacture where processes such as washing, removal of waste and sizing remove foreign matter and improve grade for metallurgical use. Applied to imported manganese ore, these operations were held to bring the goods within the meaning of concentrate rather than mere ore. An exemption notification limited to ore was construed strictly, so concentrate could not claim the benefit merely because it originated from ore or because the processing did not change chemical composition. On provisionally assessed Bills of Entry, differential duty on final assessment carried interest. The result was denial of exemption and confirmation of consequential liability. Case-Laws Customs Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784776