2024 (12) TMI 1253

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....sh Vyas, Adv. Ms. Purvat Wali, Adv ORDER Delay condoned. Leave granted. 3. Heard learned senior counsel appearing for the parties and perused the judgment of the Tribunal. 4. The appellant specifically relied upon a decision of this Court in the case of Star Industries Vs. Commissioner of Customs (Imports), Raigad reported in (2016) 2 SCC 362. Paragraph Nos. 29 and 31 of the same read thus : " 29. According to us, it is very clear from the reading of the judgment in the case of Commissioner of Customs vs. Hindustan Gas and Industries Ltd., (2006) 202 ELT 693 (Tri) that basic and the common thread which runs throughout the decision is that subjecting ore to the process of roasting does not amount to manufacture. This very basis gets k....

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....in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or relabelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer; 29.2 The purpose of treating concentrate as manufactured product out of ores is to make concentrates as liable for excise duty. Otherwise, there was no reason to deem the process of converting ores into concentrates as manufacture." ( Underlined supplied ) "31. This brings us to the effect of Chapter Note 2 which is retained even after insertion of Chapter Note 4. No doubt, as per Chapter Note 2, 'ores' means minerals of mineralogical ....