https://www.taxtmi.com/caselaws?id=789381 Imported manganese ore subjected to washing, waste removal and sizing may be classified as manganese concentrate rather than ore where processing removes foreign matter and improves metallurgical usability. Note 4 to Chapter 26 of the Central Excise Tariff Act deems conversion of ores into concentrates to be manufacture, making the post-2011 framework material to classification. Applying strict construction of exemption notifications, goods outside the term "ores" do not qualify for the CVD exemption under Notification No. 04/2006-CE. The processed imported goods were therefore treated as manganese concentrate and denied the exemption. 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 subjected to washing, waste removal and sizing may be classified as manganese concentrate rather than ore where processing removes foreign matter and improves metallurgical usability. Note 4 to Chapter 26 of the Central Excise Tariff Act deems conversion of ores into concentrates to be manufacture, making the post-2011 framework material to classification. Applying strict construction of exemption notifications, goods outside the term "ores" do not qualify for the CVD exemption under Notification No. 04/2006-CE. The processed imported goods were therefore treated as manganese concentrate and denied the exemption. Case-Laws Customs Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789381