https://www.taxtmi.com/caselaws?id=467148 Crushing and screening of run-of-mine iron ore, without beneficiation, special metallurgical treatment, or removal of foreign matter, does not amount to manufacture of iron ore concentrate under Chapter Note 4 to Chapter 26 of the Central Excise Tariff Act, 1985. The burden was on the Department to establish that the process resulted in concentration or enhancement of ferrous content, but the record showed only size reduction and segregation into lumps and fines. Technical material and official clarifications on beneficiation supported the view that concentrate requires further processes such as milling, washing, magnetic separation, flotation, or similar treatment. On that basis, the duty demand, interest, and penalty were unsustainable. en-us Fri, 21 Nov 2025 00:00:00 +0530 Sat, 07 Mar 2026 22:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467148 Crushing and screening of run-of-mine iron ore, without beneficiation, special metallurgical treatment, or removal of foreign matter, does not amount to manufacture of iron ore concentrate under Chapter Note 4 to Chapter 26 of the Central Excise Tariff Act, 1985. The burden was on the Department to establish that the process resulted in concentration or enhancement of ferrous content, but the record showed only size reduction and segregation into lumps and fines. Technical material and official clarifications on beneficiation supported the view that concentrate requires further processes such as milling, washing, magnetic separation, flotation, or similar treatment. On that basis, the duty demand, interest, and penalty were unsustainable. Case-Laws Central Excise Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467148