https://www.taxtmi.com/caselaws?id=785691 Manganese ore that had been washed, screened, crushed, sized and cleared of waste and foreign matter was treated as concentrate, because the chapter note deems conversion of ore into concentrate to be manufacture and the HSN explanation supported that classification; the exemption from countervailing duty under Notification No. 12/2012-CE was therefore unavailable. On provisional assessment, interest was held payable once the duty liability was determined and unpaid, as the provisional nature of assessment did not displace the statutory consequence on the facts recorded. en-us Tue, 27 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 09:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785691 Manganese ore that had been washed, screened, crushed, sized and cleared of waste and foreign matter was treated as concentrate, because the chapter note deems conversion of ore into concentrate to be manufacture and the HSN explanation supported that classification; the exemption from countervailing duty under Notification No. 12/2012-CE was therefore unavailable. On provisional assessment, interest was held payable once the duty liability was determined and unpaid, as the provisional nature of assessment did not displace the statutory consequence on the facts recorded. Case-Laws Customs Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785691