2014 (4) TMI 231

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.... appellants imported manganese ore and Revenue has taken a stand that what is imported by the appellants it is not manganese ore but concentrate. If it is held as 'manganese ore', no CVD (additional customs duty) would be payable and if it is held as 'concentrate', CVD would be payable. 2. The learned Chartered Accountant (CA) on behalf of the appellants submitted that the appellants have been importing the very same item for quite some time and suddenly after the introduction of Chapter Note 4, under Central Excise Chapter 26, Revenue has taken a stand that the imported item is a manganese concentrate and not are. He submits that the appellants procured the same item from domestic market and; domestic suppliers also clea....

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....nganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight" is covered by this heading. This shows that manganese are and concentrate are to be under the same heading and we do not get any help even from the sub headings. The percentage of manganese which determines the head starts from 30% and goes up to 46% or more, Therefore, the Heading really does not help in knowing what is the manganese concentrate. Chapter Note 4 reads as: Sl. No Chapter or heading or sub-heading or tariff item of the First Schedule Description of excisable goods Rate Condition No 4 2601 to 2617 Ores Nil -     In relation to this product, the process of converting ores into con....