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TMI Blog2014 (4) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... equent metallurgical operations or with a view to economical transport" - There is no finding as to what exactly are the processes which the imported product has undergone. Although it may be true that ores are seldom marketed before preparation but this cannot lead to an automatic conclusion that ores which are imported have become concentrates without any supporting evidence or discussion - The evidence available on record is not sufficient to come to the adverse conclusion against the assessee/importer and the stand taken by the Revenue is not supported by solid facts - No expert opinion has been taken and no enquiries have been made abroad and no trade practice has been considered and the processes undertaken by the supplier and its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies by washing and crushing them to size. In the case of domestic suppliers, no excise duty is being charged. In respect of supplies received from abroad, Revenue has taken the stand that appellants should pay additional customs duty. It was submitted that the Commissioner has relied upon only one ground viz., that ore is generally never sold 'as such' but after removing impurities and making it suitable for extraction to reduce cost of carriage/transportation and also to reduce the quantum of are required to be transported. He submits that this cannot be the ground for classifying manganese are as concentrate. 2.1 He also relies upon the decision in the case of M/s. Hindustan Gas Industries Ltd.: 2006 (202) ELT. 693 (Tri.- Mum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - In relation to this product, the process of converting ores into concentrate shall amount to manufacture. Here again concentrate has not been defined and not explained. In HSN extract, which is also produced by the appellants, explains For the purpose of headings 26.01 to 26.17, the term 'concentrate' applies to ores which have had part or all of the foreign matter removed by special treatments, either because such foreign matter might hamper subsequent metallurgical operations or with a view to economical transport . The processes to which the products might have been submitted include physical or physicochemical or chemical operations, provided they are normal to the preparation of the ores for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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