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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 ..... enue has taken a stand that what is imported by the appellants it is not manganese ore but concentrate. If it is held as 'manganese ore', no CVD (additional customs duty) would be payable and if it is held as 'concentrate', CVD would be payable. 2. The learned Chartered Accountant (CA) on behalf of the appellants submitted that the appellants have been importing the very same item for quite some time and suddenly after the introduction of Chapter Note 4, under Central Excise Chapter 26, Revenue has taken a stand that the imported item is a manganese concentrate and not are. He submits that the appellants procured the same item from domestic market and; domestic suppliers also cleared the manganese are after removing impurit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tent of 20% or more, calculated on the dry weight" is covered by this heading. This shows that manganese are and concentrate are to be under the same heading and we do not get any help even from the sub headings. The percentage of manganese which determines the head starts from 30% and goes up to 46% or more, Therefore, the Heading really does not help in knowing what is the manganese concentrate. Chapter Note 4 reads as: Sl. No Chapter or heading or sub-heading or tariff item of the First Schedule Description of excisable goods Rate Condition No 4 2601 to 2617 Ores Nil - In relation to this product, the process of converting ores into concentrate shall amount to manufacture. Here again concentrate has not been de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... marketed before 'preparation' for subsequent metallurgical operations. The most important preparatory processes are those aimed at concentrating the ores". While 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 effect on the ore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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