2017 (10) TMI 1283

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..... - There is no special process facility with the appellant. Improvement in the content of “Fe” due to the processes undertaken by the appellant by itself will not make the resultant product as iron ore concentrate - process undertaken by the appellant do not amount to manufacture of new product as understood in the industry - liability of duty do not arise - appeal allowed - decided in favor of ap .....

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..... quivalent amount was also imposed on the appellant. 2. The learned Counsel for the appellant submitted that the processes undertaken by them are mentioned in the impugned order at para 8.2. However, the lower authorities erred in concluding that the process results in the product which can be called as iron ore concentrate. Increase in the "Fe" content in iron ore by various incidental process do .....

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..... gned order with reference to HSN note, arrived at a different conclusion. We note that the process undertaken by the appellant are not in dispute. There is no special process facility with the appellant. Improvement in the content of "Fe" due to the processes undertaken by the appellant by itself will not make the resultant product as iron ore concentrate. We also refer to the various case laws re .....

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