https://www.taxtmi.com/caselaws?id=787591 Crushing and screening of iron ore, without further beneficiation or special treatment, does not amount to manufacture of iron ore concentrates under Chapter Note 4 to Chapter 26 of the Central Excise Tariff. The term "concentrates" was read with the HSN Explanatory Notes to mean ore from which foreign matter has been removed by special treatment. Mere crushing and screening was treated as a size-reduction process that removes loose impurities such as mud and dust, but does not constitute concentration or beneficiation. On that basis, excise duty is not attracted unless the product satisfies the HSN definition of concentrate. 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 Crushing and screening of iron ore, without further beneficiation or special treatment, does not amount to manufacture of iron ore concentrates under Chapter Note 4 to Chapter 26 of the Central Excise Tariff. The term "concentrates" was read with the HSN Explanatory Notes to mean ore from which foreign matter has been removed by special treatment. Mere crushing and screening was treated as a size-reduction process that removes loose impurities such as mud and dust, but does not constitute concentration or beneficiation. On that basis, excise duty is not attracted unless the product satisfies the HSN definition of concentrate. Case-Laws Central Excise Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787591