Washing and sizing imported ROM manganese ore into "concentrate" treated as manufacture, CVD exemption denied, interest payable

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....Processing of imported ROM manganese ore by washing, removal of waste/foreign material, sizing and related operations to make it suitable for metallurgical use and for economic transport constituted "conversion" under the HSN explanatory notes and, post insertion of Chapter Note 4 to Chapter 26 (w.e.f. 01.03.2011), resulted in deemed manufacture and emergence of distinct excisable goods as ore "concentrate"; consequently, exemption from CVD under Sl. No. 4 of Notification No. 04/2006-CE was unavailable and denial of exemption was upheld. CBIC circulars were held inapplicable where contrary to the statutory deeming provision and where washing was involved. Interest on differential duty arising on finalization of provisional assessments was held payable under the Customs framework as applied to additional duty. Appeals dismissed - CESTAT....