https://www.taxtmi.com/caselaws?id=790529 Imported manganese ore that had undergone washing, removal of waste, crushing and sizing was treated as manganese concentrate under Chapter Note 4 to Chapter 26 of the Central Excise Tariff Act, because conversion of ore into concentrate is deemed manufacture and the tariff scheme distinguishes ore from concentrate where foreign matter is removed for metallurgical use or economical transport. Applying its earlier ruling on similar facts and strict construction of the exemption notification, CESTAT held that the importer could not claim the benefit of Notification No. 04/2006-CE. The denial of exemption was therefore upheld and CVD liability followed. en-us Wed, 22 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790529 Imported manganese ore that had undergone washing, removal of waste, crushing and sizing was treated as manganese concentrate under Chapter Note 4 to Chapter 26 of the Central Excise Tariff Act, because conversion of ore into concentrate is deemed manufacture and the tariff scheme distinguishes ore from concentrate where foreign matter is removed for metallurgical use or economical transport. Applying its earlier ruling on similar facts and strict construction of the exemption notification, CESTAT held that the importer could not claim the benefit of Notification No. 04/2006-CE. The denial of exemption was therefore upheld and CVD liability followed. Case-Laws Customs Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790529