https://www.taxtmi.com/caselaws?id=789381 Imported manganese ore that had been washed, freed from waste and sized was analysed as manganese concentrate rather than run-of-mine ore. The note applies the post-2011 tariff framework, especially Note 4 to Chapter 26 of the Central Excise Tariff Act, 1985, under which conversion of ores into concentrates is treated as manufacture. Because the processing removed foreign matter and improved the product for metallurgical use, the goods were brought within the concept of concentrate. On a strict construction of the exemption notification, goods outside the term "ores" could not claim CVD exemption under Notification No. 04/2006-CE. en-us Tue, 07 Apr 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789381 Imported manganese ore that had been washed, freed from waste and sized was analysed as manganese concentrate rather than run-of-mine ore. The note applies the post-2011 tariff framework, especially Note 4 to Chapter 26 of the Central Excise Tariff Act, 1985, under which conversion of ores into concentrates is treated as manufacture. Because the processing removed foreign matter and improved the product for metallurgical use, the goods were brought within the concept of concentrate. On a strict construction of the exemption notification, goods outside the term "ores" could not claim CVD exemption under Notification No. 04/2006-CE. Case-Laws Customs Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789381