https://www.taxtmi.com/caselaws?id=794198 Crushing and screening of iron ore, by or on behalf of the assessee, did not amount to manufacture of iron ore concentrate under Chapter Note 4 to Chapter 26 of the Central Excise Tariff Act, 1985. The process was limited to size reduction and segregation; no beneficiation, special treatment, removal of foreign matter, or enrichment of ferrous content was shown. In the absence of a tariff definition, "concentrate" was read in line with the HSN Explanatory Notes as ore from which foreign matter has been removed by special treatment. As that was not established, crushing and screening alone did not convert ore into concentrate, and the central excise duty demand, with interest and penalty, was held unsustainable. en-us Tue, 30 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794198 Crushing and screening of iron ore, by or on behalf of the assessee, did not amount to manufacture of iron ore concentrate under Chapter Note 4 to Chapter 26 of the Central Excise Tariff Act, 1985. The process was limited to size reduction and segregation; no beneficiation, special treatment, removal of foreign matter, or enrichment of ferrous content was shown. In the absence of a tariff definition, "concentrate" was read in line with the HSN Explanatory Notes as ore from which foreign matter has been removed by special treatment. As that was not established, crushing and screening alone did not convert ore into concentrate, and the central excise duty demand, with interest and penalty, was held unsustainable. Case-Laws Central Excise Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794198