https://www.taxtmi.com/caselaws?id=466259 Application of the plain meaning rule to exemption notifications requires adherence to clear words; processes that only separate worthless fractions by physical means constitute "ore dressing" and do not alter the mineral's chemical composition. Such dressing methods-crushing, screening, washing, magnetic separation-do not convert mined material into a concentrate, which requires manufacturing operations in a concentrator plant. On those legal bases, imported manganese lumps subjected only to crushing, screening and washing were held to be ores, not concentrates; the appellate authority's decision classifying them as ores was upheld and the revenue's appeal dismissed. en-us Wed, 22 Nov 2023 00:00:00 +0530 Wed, 28 Jan 2026 22:06:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466259 Application of the plain meaning rule to exemption notifications requires adherence to clear words; processes that only separate worthless fractions by physical means constitute "ore dressing" and do not alter the mineral's chemical composition. Such dressing methods-crushing, screening, washing, magnetic separation-do not convert mined material into a concentrate, which requires manufacturing operations in a concentrator plant. On those legal bases, imported manganese lumps subjected only to crushing, screening and washing were held to be ores, not concentrates; the appellate authority's decision classifying them as ores was upheld and the revenue's appeal dismissed. Case-Laws Central Excise Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466259