https://www.taxtmi.com/caselaws?id=467148 Whether crushing and screening of iron ore constitutes manufacture of iron ore concentrates was determined by CESTAT: the tribunal applied the tariff/HSN framework and administrative clarifications to conclude that mere crushing and sizing, without beneficiation processes that remove gangue or enrich ferrous content, does not amount to special treatment producing concentrates. Circulars and an Office Memorandum treat lumps and fines from crushing alone as naturally occurring ore. The revenue failed to prove beneficiation or conversion to concentrates and prior tribunal precedents were applied; consequently excise duty, interest and penalty demand was set aside and the appeal allowed for the assessee. 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 Whether crushing and screening of iron ore constitutes manufacture of iron ore concentrates was determined by CESTAT: the tribunal applied the tariff/HSN framework and administrative clarifications to conclude that mere crushing and sizing, without beneficiation processes that remove gangue or enrich ferrous content, does not amount to special treatment producing concentrates. Circulars and an Office Memorandum treat lumps and fines from crushing alone as naturally occurring ore. The revenue failed to prove beneficiation or conversion to concentrates and prior tribunal precedents were applied; consequently excise duty, interest and penalty demand was set aside and the appeal allowed for the assessee. Case-Laws Central Excise Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467148