2018 (1) TMI 537

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..... to duty - Held that: - the amendment which was carried out in the year 2011 basically related to addition of Chapter Note 4 as per which the process of converting Ores into Concentrates is treated as ‘manufacture’ - appeal dismissed - decided against appellant. - C/87486/15-Mum - A/91591/2017 - Dated:- 5-12-2017 - Dr. D.N. Panda, Judicial Member And Mr. C.J. Mathew, Technical Member None .....

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..... tion 3 of the Customs Tariff Act, it is to be deemed that the product that was imported was manufactured in India and thereafter rate of central excise duty leviable thereupon is to be determined. That duty becomes the CVD, i.e., the additional duty on the import of the item. This position stands settled by the Constitution Bench judgment of this Court in Hyderabad Industries Limited and Another v .....

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..... ff Item 2601 thereof gives the description of goods falling in the said item as Iron Ores and Concentrates including Roasted Iron Pyrites . It contains certain Chapter Notes, Note 2 thereof with which we are concerned is to the following effect : 2. For the purposes of headings 2601 to 2617, the term ores means minerals of mineralogical species actually used in the metallurgical industr .....

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..... Tariff Item Description of goods Unit Rate of duty 2613 Molybdenum ores and concentrates 2613 10 00 - Roasted kg. 12% 2613 90 00 - Other kg. .....

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..... We would like to point out that the amendment which was carried out in the year 2011 basically related to addition of Chapter Note 4 as per which the process of converting Ores into Concentrates is treated as manufacture . 4. In view of the above position of law, plea of Revenue is correct and appeal is dismissed. (Dictated and pronounced in the open court) - - Tax .....

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