9911796707
TMI Blog2007 (4) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... and the duty amounts as noted in the OIOs. They are as follows :- Sl. No. Appeal No. Date OIO No. Date Duty involved 1. 1/2000 dt. 3.1.2000 45/99 dt. 30.7.99 Rs. 3,32,589.00 2. 2/2000 dt. 3.1.2000 46/99 dt. 30.7.99 Rs. 2,28,784.00 3. 3/2000 dt. 3.1.2000 47/99 dt. 30.7.99 Rs. 10,76,537.00 4. 4/2000 dt. 3.1.2000 48/99 dt. 30.7.99 Rs. 6,41,143.00 5. 5/2000 dt. 3.1.2000 49/99 dt. 30.7.99 Rs. 16,38,560.00 6. 6/2000 dt. 3.1.2000 50/99 dt. 30.7.99 Rs. 7,80,224.00 7. 7/2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the following judgments :- (i) UOI v. Delhi Cloth General Mills - 1977 (1) E.L.T. J 199 (S.C.) (ii) Dy. Commissioner of Sales Tax v. Pio Food Packers - 1980 (6) E.L.T. 343 (S.C.) (iii) CCE v Kiran Spinning Mills - 1988 (34) E L T 5 (SC) (iv) Hindustan Polymers v. CCE - 1989 (43) E.L.T. 165 (v) Polar Marmo Agglomerator Ltd. v. UOI. - 1994 (73) E.L.T. 536 (Raj.) (vi ) Moti Laminates Pvt. Ltd. v. CCE - 1995 (76) E.L.T. 241 (S.C.) (vii) Hyderabad Industries Ltd. v. UOI - 1995 (78) E.L.T. 641 (S.C.) The Commissioner (Appeals) has not accepted their contention and the citations relied. He has not given any reason as to why these judgments are not applicable. He has considered the process of separation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Indian Rare Earths Ltd. is distinguishable as in that case, the rare mineral sand was dredged out by physical and mechanical process from ordinary sand into concentrated ores and they were held to be not by a process of manufacture as the chemical structure remained the same. However, he submits that in this case, the ores are brought by magnetic, electrostatic and gravity process to bring into existence minerals like illmenite, Rutile and Zircon They have to be classified under the respective headings and charged to duty by denying the benefit of the exemption notification. He submits that the findings recorded by the Commissioner (Appeals) is justified. 5. We have carefully considered the submissions and have perused ruling of I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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