Goods Classification Dispute: "Ore" vs. "Concentrate" Affects Countervailing Duty Exemption; Penalty Dismissed, Fine Reduced.

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....Exemption from CVD - distinction between “ore” and “concentrate” - the goods were described as “ore” by foreign supplier and the appellant have simply followed the said description - the entire duty demand was available as cenvat credit to the appellant themselves hence there is no intention to evade payment of duty - redemption fine substantially reduced and penalty set aside....