2025 (8) TMI 1138

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....Notification No. 19/1988-CE dated 01.03.1988, "ores & concentrates" falling under Chapter 26 of the Central Excise Tariff Act, 1985, were exempt from payment of duties. Subsequently, vide Notification No. 19/1996-CE dated 23.07.1996, the Notification No. 19/1988-CE dated 01.03.1988 was rescinded. Thereafter, by way of Notification No. 08/1996-CE dated 23.07.1996, only "ores" were exempt from payment of duty and "iron ore concentrates" became excisable, leviable to central excise duty thereon, with effect from 23.07.1996. 2. In view of the above set of facts, a Show Cause Notice was issued to the appellant on 22.01.1997, to demand excise duty on the activity undertaken by the appellant viz., crushing and screening of iron ore lumps. It wa....

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.... under : - " 4. In relation to products of this Chapter, the process of converting ores into concentrates shall amount to manufacture. " 5. After insertion of the said Chapter Note 4 to Chapter 26 of the Central Excise Tariff vide the Finance Act, 2011, the issue that arose was as to whether iron ore lumps and fines were dutiable as 'iron ore concentrates' when subjected to processes such as crushing, screening, grinding, washing, etc., or not. 6. Instructions were issued by the C.B.E.C. vide Instruction dated 17.02.2012 clarifying that "no special treatment is involved in the crushing and screening of iron ore and the end product can be termed as a concentrate only when the grade of ore is sufficiently improved throu....

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....tory; therefore, he contends that the appellant is liable to pay excise duty. 11. Heard the parties. 12. We find that the activity undertaken by the appellant is not in dispute i.e., the appellant has employed the processes of crushing and screening only to raise iron ore. The iron ore so raised by the appellant is not subjected to any process of beneficiation and/or any special treatment which removes any part or all of the foreign matter contained in it and only their size is reduced and segregation thereof, which is as per the industrial requirement. 12.1. We find that in the case of Hind Metals & Industries Pvt. Ltd. v. Commissioner of C.Ex., Cus. and S.T., Bhubaneswar-II [2018 (10) G.S.T.L. 547 (Tri. - Kolkata)], this Tribunal....