https://www.taxtmi.com/caselaws?id=787200 Manganese ore subjected to washing, sizing, screening, crushing and removal of waste was treated as concentrate under Chapter 26 because the processes removed foreign matter and improved the material for metallurgical use or economical transport. On that basis, the exemption for ores under Notification No. 04/2006-CE was held not to extend to concentrates, and CVD was consequently payable. Interest was also stated to follow the confirmed duty liability as a consequential statutory incidence on delayed payment. en-us Wed, 25 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 08:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787200 Manganese ore subjected to washing, sizing, screening, crushing and removal of waste was treated as concentrate under Chapter 26 because the processes removed foreign matter and improved the material for metallurgical use or economical transport. On that basis, the exemption for ores under Notification No. 04/2006-CE was held not to extend to concentrates, and CVD was consequently payable. Interest was also stated to follow the confirmed duty liability as a consequential statutory incidence on delayed payment. Case-Laws Customs Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787200