TaxTMI 
TaxTMI 
2007 (4) TMI 38
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....t. 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 under CH 28. The appellants' contention before both the authorities was that the item in question was mineral sand in c....
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....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 mechanical process for separation of chemicals. Such process was held to be not a process of manufacture as no separate goods were brought into e....
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....gs 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 situation is similar to the one of the cited cases viz. Indian Rare Earths Ltd. wherein also the process of separation was from the beach sand to b....