2007 (4) TMI 38

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....Rs. 3,32,589.00 2. 2/2000 dt. 3.1.2000 46/99 dt. 30.7.99 Rs. 2,28,784.00 3. 3/2000 dt. 3.1.2000 47/99 dt. 30.7.99 Rs. 10,76,537.00 4. 4/2000 dt. 3.1.2000 48/99 dt. 30.7.99 Rs. 6,41,143.00 5. 5/2000 dt. 3.1.2000 49/99 dt. 30.7.99 Rs. 16,38,560.00 6. 6/2000 dt. 3.1.2000   50/99 dt. 30.7.99 Rs. 7,80,224.00 7. 7/2000 dt. 3.1.2000 51/99 dt. 30.7.99 Rs. 2,62,800.00   2. The issue involved in the present case is as to whether the goods cleared by the appellants from their Mineral Separation Plant at Kovilthottam are ore concentrates classifiable under CSH 2614 or they have resumed the characteristics of a new product for classification u....

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....I. - 1994 (73) E.L.T. 536 (Raj.) (vi) Moti Laminates Pvt. Ltd. v. CCE - 1995 (76) E.L.T. 241 (S.C.) (vii) Hyderabad Industries Ltd. v. UOI- 1995 (78) E.L.T. 641 (S.C.) The Commissioner (Appeals) has not accepted their contention and the citations relied. He has not given any reason as to why these judgments are not applicable. He has considered the process of separation of three elements from the raw materials as a process of manufacture and bringing into existence three separate goods liable for duty. 3. The learned Counsel submits that the issue is covered by the judgment in the case of Indian Rare Earths Ltd. v. CCE, BBSR-I - 2002 (139) E.L.T. 352 (Tri.-Kolkata) where rare mineral sands were subjected to physical and mechanic....

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....d gravity process to bring into existence minerals like illmenite, Rutile and Zircon They have to be classified under the respective headings and charged to duty by denying the benefit of the exemption notification. He submits that the findings recorded by the Commissioner (Appeals) is justified. 5. We have carefully considered the submissions and have perused ruling of Indian Rare Earths Ltd. cited by the counsel. The said ruling refers to 2 cases. Hyderabad Industries Ltd. v. U.O.I. - 1995 (78) E.L.T. 641 (S.C.); Mineral and Metals Trading Corporation of India Ltd. v. U.O.I. - 1983 (13) E.L.T. 1542 (S.C.)] In the present case, the appellants are merely carrying on the activity of' separating the minerals from the beach sand. The situat....