2019 (1) TMI 1446

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ralidhar, Advocate ORDER PER: MR. M.V. RAVINDRAN 1. These two appeals are filed by Revenue against Order-in-Appeals No. 56 & 57/2015-VCH, dated 17.03.2016. 2. The relevant facts that arise for consideration, after filtering out unnecessary details are respondent herein imported Manganese Ore and the same was cleared by the assessing officers by provisionally assessing the duty liability. Durin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R submits that the definition of 'Concentrate' clearly covers the issue in favor of Revenue and by applying the Chapter Notes of Chapter 26, it would be required that the goods imported be covered as Concentrates and not Ores. 4. Ld. Counsel appearing for respondent submits that similar issue came up before the Tribunal in various cases of Jagadamba Iron & Steel Pvt. Ltd. and others and this Benc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 6. We find that the final order dated 22.06.2017 (wherein one of us Mr. M.V. Ravindran was a Member), the Bench went into the details of the entire issue and held that in the absence of any evidence to show that the goods imported were concentrates, demands cannot be sustained. In the cases in hand, identical issue falls for our consideration and we find that there is no evidence in the form of ....