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2019 (1) TMI 1446 - AT - CustomsExemption of additional duty of customs (CVD) - Classification of imported goods - whether the imported goods were Manganese Ore or Manganese Concentrate? - N/N. 4/2006-CE as substituted by Notification No. 12/2002 - Held that - In the case of ANDHRA FERRO ALLOYS LTD 2017 (8) TMI 89 - CESTAT HYDERABAD , the Bench went into the details of the entire issue and held that in the absence of any evidence to show that the goods imported were concentrates, demands cannot be sustained. In the cases in hand, identical issue falls for our consideration and it is found that there is no evidence in the form of any test report of the Dy. Chief Chemist or any person to even remotely indicate that the goods imported by the respondent herein are not Ores but Concentrates - The ratio of the decision of the Tribunal in ANDHRA FERRO ALLOYS would squarely apply in the cases in hand. Appeal dismissed - decided against appellant.
Issues: Classification of imported goods as Manganese Ore or Manganese Concentrate for duty liability; Eligibility for exemption under Notification No. 4/2006-CE.
In this judgment by the Appellate Tribunal CESTAT HYDERABAD, the Revenue filed appeals against Order-in-Appeals No. 56 & 57/2015-VCH, dated 17.03.2016, concerning the classification of goods imported by the respondent as either Ores or Concentrates. The assessing officers provisionally assessed the duty liability on the imported Manganese Ore, later concluding that the goods were Concentrates, leading to a demand for differential duties. The first appellate authority set aside the Order-in-Original due to lack of evidence supporting the classification as Concentrates. The Revenue argued that the definition of 'Concentrate' favored their case, requiring the goods to be classified as such. However, the respondent relied on a previous Tribunal order where it was held that the imported goods were Ores eligible for exemption under Notification No. 4/2006-CE. Upon examining the submissions and records, the Tribunal deliberated on whether the imported goods should be classified as Manganese Ore or Manganese Concentrate to determine eligibility for the benefit of the exemption notification. Referring to a previous final order where it was established that without evidence showing the imported goods were Concentrates, demands could not be upheld, the Tribunal found no such evidence in the current cases. The Tribunal emphasized the absence of test reports or indications proving the goods were Concentrates, leading them to conclude that the impugned orders were correct and legal, aligning with the previous decision. Ultimately, the Tribunal rejected the appeals, upholding the classification of the imported goods as Ores and confirming the eligibility for exemption under Notification No. 4/2006-CE, as per the established legal principles and evidentiary requirements.
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