Applicability of exemption under Sr. No. 4 of the Notification 4 / 2006 - CE dated 1/3/2006 on import of Ore Concentrates - regarding.

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....d of Excise & Customs   229A, North Block, New Delhi, 23^rd March, 2012.   To   All Chief Commissioners / Commissioner of Customs / Customs (Prev.) All Chief Commissioners / Commissioner of Customs & Central Excise All Commissioners of Customs (Appeals) All Commissioners of Customs & Central Excise (Appeals) All Directors General under CBEC. &nbsp....

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....ion of Chapter Note 4 in the Chapter 26 will have any impact on the admissibility of notification benefit to Concentrates, was examined. The Conference noted the HS definitions of Ore and Concentrate are as follows: "The term 'ore' applies to metalliferous minerals associated with the substances in which they occur and with which they are extracted from the mine; it also applies to native metal....

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....d Concentrates are two distinct products. Thus, Concentrates suffer Central Excise duty being a manufactured product. The implication for imported Concentrates is that the benefit of exemption of additional duty of Customs leviable under Section 3 of Customs Tariff Act, 1975 in terms of a notification that applies only to Ores is no longer available to Concentrates, even if Concentrates and Ores f....