AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2018 (1) TMI 537
X X X X Extracts X X X X
X X X X Extracts X X X X
....ent ORDER Per: Dr. D.N. Panda None present for appellant. 2. Learned DR says that in terms of Chapter Note 4 of Chapter 26, which brings the imported goods Rutile Ore Leucoxene Sand as appearing in Bill of Entry, is concentrate being converted from ore amounting to manufacture, shall be liable to duty. "4. In relation to products of this chapter, the process of converting ores into ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s follow from the aforesaid judgment, namely, (i) if the process by which concentrate obtained does not amount to manufacture in India, then the imported concentrate would also not be subjected to CVD, and (ii) if the goods are manufactured or produced in India, are exempted or at Nil rate of duty due to any excise exemption notification, the imported goods would be subjected to Nil rate of CVD." ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....V, even if they are intended for non-metallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry." 11. There was an amendment in the said Chapter in the year 2011, whereby, inter alia, Chapter Note 4 was added, which reads as under: "4. In relation to products of this Chapter, the proces....