https://www.taxtmi.com/caselaws?id=785649 Imported manganese ore that underwent crushing, screening, sizing and removal of waste was treated as concentrate rather than ore under Chapter Note 4 to Chapter 26, because the deeming provision regards conversion of ore into concentrate as manufacture. An exemption confined to ores under Notification No. 4/2006-CE could therefore not extend to the processed goods, and the exemption was denied. On the resulting differential duty, the Tribunal applied the statutory consequence of delayed payment and held that interest was chargeable. The appeal was consequently unsuccessful, and the duty and interest liability was sustained. en-us Thu, 22 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 09:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785649 Imported manganese ore that underwent crushing, screening, sizing and removal of waste was treated as concentrate rather than ore under Chapter Note 4 to Chapter 26, because the deeming provision regards conversion of ore into concentrate as manufacture. An exemption confined to ores under Notification No. 4/2006-CE could therefore not extend to the processed goods, and the exemption was denied. On the resulting differential duty, the Tribunal applied the statutory consequence of delayed payment and held that interest was chargeable. The appeal was consequently unsuccessful, and the duty and interest liability was sustained. Case-Laws Customs Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785649