https://www.taxtmi.com/caselaws?id=787591 Whether crushing and screening of extracted iron ore constitutes 'manufacture' by conversion into concentrates under Chapter Note 4 was decided by reference to the HSN Explanatory Notes' definition of concentrates, administrative clarifications and technical literature. Those sources require removal of foreign matter by special beneficiation treatments (milling, hydraulic separation, magnetic separation, flotation, thickening) that effect grade enrichment. Mere size reduction and segregation do not satisfy that standard. The revenue failed to prove treatment or enhanced grade; consistent precedent was applied and excise demands, interest and penalties were held unsustainable, appeal allowed for the assessee. en-us Wed, 21 Jan 2026 00:00:00 +0530 Tue, 10 Mar 2026 08:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787591 Whether crushing and screening of extracted iron ore constitutes 'manufacture' by conversion into concentrates under Chapter Note 4 was decided by reference to the HSN Explanatory Notes' definition of concentrates, administrative clarifications and technical literature. Those sources require removal of foreign matter by special beneficiation treatments (milling, hydraulic separation, magnetic separation, flotation, thickening) that effect grade enrichment. Mere size reduction and segregation do not satisfy that standard. The revenue failed to prove treatment or enhanced grade; consistent precedent was applied and excise demands, interest and penalties were held unsustainable, appeal allowed for the assessee. Case-Laws Central Excise Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787591