https://www.taxtmi.com/caselaws?id=51670 Crushing, grinding, screening and washing of mined iron ore did not amount to manufacture because the processes merely removed extraneous matter and did not bring into existence a new commercial commodity with a distinct name, character or use. The ore retained its basic identity and continued to be used in the metallurgical industry for metal extraction. Although the HSN note on concentrates was considered, the facts did not show creation of a different commercial product. Iron ore therefore did not become iron ore concentrate, and no Central Excise duty was leviable under Heading 26.01. en-us Thu, 12 Dec 2002 00:00:00 +0530 Mon, 27 Sep 2010 15:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51670 Crushing, grinding, screening and washing of mined iron ore did not amount to manufacture because the processes merely removed extraneous matter and did not bring into existence a new commercial commodity with a distinct name, character or use. The ore retained its basic identity and continued to be used in the metallurgical industry for metal extraction. Although the HSN note on concentrates was considered, the facts did not show creation of a different commercial product. Iron ore therefore did not become iron ore concentrate, and no Central Excise duty was leviable under Heading 26.01. Case-Laws Central Excise Thu, 12 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51670