2007 (1) TMI 422 - AT - Central Excise

Summary

Issues involved: Interpretation of exemption Notification No. 6/2002-C.E. u/s CVD duty exemption for 'Roasted Molybdenum Ore concentrate'.

The judgment by the Appellate Tribunal CESTAT, WESMUMBAI involved a dispute regarding the applicability of an exemption under Notification No. 6/2002-C.E. dated 1-3-2002 for 'Roasted Molybdenum Ore concentrate'. The Revenue contended that the specific entry only exempted 'ore' and not 'roasted molybdenum ore concentrate'. However, the Commissioner (Appeals) accepted the respondent's argument, stating that 'ore' is not traded without some form of preparation or concentration. The decision was based on the Explanatory Notes to HSN, ruling in favor of the respondents.

Upon review, the Tribunal referred to a similar case involving Hindustan Gas & Industries Ltd. where it was established that the term 'ore' encompasses concentrate as well. It was clarified that roasting ore to obtain concentrate does not constitute manufacturing. Citing a Supreme Court decision in the MMTC case, it was determined that both ore and concentrate are categorized under the same heading as species of 'ore', which is the genus. Given the comprehensive analysis in the previous judgment and its alignment with legal principles, the Tribunal dismissed the Revenue's appeal, upholding the decision in favor of the respondents.