https://www.taxtmi.com/caselaws?id=50809 Mere physical and mechanical separation of naturally occurring mineral sands from beach sand did not amount to manufacture of ore concentrates for excise purposes. Because the process involved no roasting, chemical treatment, special metallurgical preparation, or change in chemical structure, and did not create a new and distinct commodity in commercial parlance, the goods remained mineral sands rather than Chapter 26 concentrates. The duty demand therefore failed, the classification as excisable concentrates was unsustainable, and relief was granted to the assessee. en-us Thu, 27 Sep 2001 00:00:00 +0530 Tue, 06 Jan 2026 21:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50809 Mere physical and mechanical separation of naturally occurring mineral sands from beach sand did not amount to manufacture of ore concentrates for excise purposes. Because the process involved no roasting, chemical treatment, special metallurgical preparation, or change in chemical structure, and did not create a new and distinct commodity in commercial parlance, the goods remained mineral sands rather than Chapter 26 concentrates. The duty demand therefore failed, the classification as excisable concentrates was unsustainable, and relief was granted to the assessee. Case-Laws Central Excise Thu, 27 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50809