AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2019 (3) TMI 1525
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....as in excess of the amount calculated at the rate of Rs. 50 per ton. The appellants contend that 'Iron ore concentrate' is nothing but enriched and prepared ore and covered by the word "Ores" appearing in T1 26; "Ore" is the genus and "concentrate" is the species. They are one and the same as held by this Hon'ble Tribunal in CC (Imports) Mumbai v Hindustan Gas & Industries Ltd 2006 (202) ELT (Tri-Mum). 2.1. M/s. Quality Services & Solutions Private Ltd. Vasco certified that the Fe content was 58.47% and that 94.90% of the consignment had a size less than 10 mm. The CRCL, Goa however, by report dated 4.7.2007 opined that the sample was in the form of a brown powder composed of iron and that the Fe content was 62.2%. On a request made by the appellants the sample was sent to CRCL, Delhi for retesting. CRCL, Delhi, vide report dated 16.9.2009, reported that the sample was in the form of reddish-brown powder having Fe content 59.2%. 2.2. Meanwhile, on the basis of report by CRCL Margoa, the Assistant Commissioner of Customs issued a less charge demand notice dated 27.2.2008 for the differential duty of Rs. 1,08,12,500. Vide order dated 5.11.2009 the Assistant Commissioner dropped th....
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.... purity of the ore. Purity of the iron ore is a factor that is separate from the physical size of the ore. "Iron Ore Concentrates' is iron ore that has been subjected to the process of beneficiation so as to improve the purity of the iron ore. 3.1. The appellants contended that in terms of Chapter Note 2 of Chapter 26 of the Customs Tariff Act Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to metallurgical industry". They submit that as per HSN Explanatory Notes "The term "Ores" applies to metalliferous minerals associated with the substances in which they occur and with which they are extracted from the mine; it also applies to need to metals in their gangue (e.g. metalliferous sands). Ores are seldom marketed before "preparation" for subsequent metallurgical operations. The most important preparatory processes are those aimed at concentrating the ores. For the purposes of the present headings, the term "concentrates" applies to ores which have had part or all of the foreign matter removed by special treatments, either because such foreign matter might hamper subsequent metallurgical operations or with the view to ec....
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....ing the chemical or physical properties of an all so that metal can be recovered at profit. Also known as mineral dressing". "(Para 15.18) Beneficiation Methods narrated under Technical Resource Document (Extraction and Beneficiation of Ores and Minerals) Volume 3 reads as follows: Beneficiation" defined by 40 Code of Federal Regulations (CFR) 261.4, means the following is applied to iron are : milling (crushing and grinding is); washing; filtration; sorting; sizing gravity concentration; magnetic separation; flotation and agglomeration (pelletizing, sintering, briquetting or nodulizing). Although the literature suggests that all these methods have been used to beneficiation iron ore, information provided by members of the American Iron Ore Association indicates that milling and magnetic separation of the most common methods used stop gravity concentration is seldom use the existing US facilities. Flotation is primarily used to apgrade concentrates from magnetic separation by reducing the silica content of the concentrate". In other words, concentration/beneficiation of iron ore merely improves the purity of the ore and has nothing whatsoever to do with the size of the ore. L....
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....arned Authorised Representative has reiterated the findings of OIO and OIA and has submitted that the appellants exported "Iron ore concentrates" and thus the exemption, applicable to "ores" is not available to them. 5. Heard both sides and perused the records of the case. The brief issue involved in the case is whether the "iron ore concentrate" exported by the Appellants can be treated as "Iron Ore" and whether the Appellants are eligible for the notification 62/2007-Customs dated 03.05.2007. The Learned Commissioner Appeals found that the plea of the Appellants is very peculiar. Normally the Appellants would plead for accepting their declaration. Whereas in this case the Appellants are seeking that the declaration given by themselves in the Shipping Bill, Contract, Certificate of Quality and Test Reports should be ignored and the mentioning of the word "Iron Ore fines" by the department in the provisional assessment and on the envelop of a correspondence of the department with CRCL, New Delhi. The Commissioner has come to the conclusion that all the documents filed by the Appellants describe the export product as "Iron Ore Concentrate" and that they have not challenged the Test....
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....ical transport. Processes to which products of headings 26.01 to 26.17 may have been submitted include physical, physic-chemical or chemical operations, provided they are normal to the preparation of the ores for the extraction of metal with the exception of changes resulting from calcination, roasting or firing (with or without agglomeration), such operations must not alter the chemical composition of the basic compound which furnishes the desired metal. The physical or physico - chemical operations include crushing, grinding, magnetic separation, gravimetric separation, floatation, screening, grading, agglomeration of powders (eg by sintering or pelleting) into grains, balls or briquettes (whether or not with the addition of small quantities of binders), drying, calcination, roasting to oxidize, reduce or magnetize the ore etc. (but not roasting for purpose of sulphating, chloridating etc.) The chemical process are aimed at eliminating the unwanted matter (eg dissolution)." Going through the above notes we find that as per the Chapter Note of HSN Note we find that there is no difference between the ores and concentrates. 5.2. The Appellants have relied upon the case of H....