https://www.taxtmi.com/caselaws?id=53517 Iron ore pellets imported into India were treated as iron ore for levy purposes because pelletisation did not create a new commodity and was only a process of making ore marketable for metallurgical use. The cess under the Iron Ore Mines and Manganese Ore Mines Labour Welfare Cess Act, 1976 applies to iron ore produced in mines and is linked to excise duty; therefore, the same incidence extended to like imported goods under Section 3(1) of the Customs Tariff Act, 1975. Exemption notifications referring to iron ore pellets did not change their character. On this basis, the cess and consequential countervailing duty were leviable and the refund claim failed. en-us Thu, 19 Aug 2004 00:00:00 +0530 Wed, 13 Oct 2010 16:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53517 Iron ore pellets imported into India were treated as iron ore for levy purposes because pelletisation did not create a new commodity and was only a process of making ore marketable for metallurgical use. The cess under the Iron Ore Mines and Manganese Ore Mines Labour Welfare Cess Act, 1976 applies to iron ore produced in mines and is linked to excise duty; therefore, the same incidence extended to like imported goods under Section 3(1) of the Customs Tariff Act, 1975. Exemption notifications referring to iron ore pellets did not change their character. On this basis, the cess and consequential countervailing duty were leviable and the refund claim failed. Case-Laws Customs Thu, 19 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53517