Applicability of exemption under Sr. No. 4 of the Notification 4 / 2006 - CE dated 1/3/2006 on import of Ore Concentrates - regarding.

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..... 29A, North Block, New Delhi, 23 rd March, 2012. To All Chief Commissioners / Commissioner of Customs / Customs (Prev.) All Chief Commissioners / Commissioner of Customs Central Excise All Commissioners of Customs (Appeals) All Commissioners of Customs Central Excise (Appeals) All Directors General under CBEC. Subject: Applicability of exemption under Sr. No .....

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..... Concentrates, was examined. The Conference noted the HS definitions of Ore and Concentrate are as follows: The term ore applies to metalliferous minerals associated with the substances in which they occur and with which they are extracted from the mine; it also applies to native metals in their gangue (e.g. metalliferous sands ). The term concentrates applies to ores which have had pa .....

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..... oncentrates is that the benefit of exemption of additional duty of Customs leviable under Section 3 of Customs Tariff Act, 1975 in terms of a notification that applies only to Ores is no longer available to Concentrates, even if Concentrates and Ores fall under the same tariff heading. 4. Thus, it is concluded in the Conference that the benefit of exemption notification under Sr. No. .....

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