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TMI Blog2019 (1) TMI 1446X X X X Extracts X X X X X X X X Extracts X X X X ..... HYDERABAD], the Bench went into the details of the entire issue and held that in the absence of any evidence to show that the goods imported were concentrates, demands cannot be sustained. In the cases in hand, identical issue falls for our consideration and it is found that there is no evidence in the form of any test report of the Dy. Chief Chemist or any person to even remotely indicate that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and the same was cleared by the assessing officers by provisionally assessing the duty liability. During the course of finalization of bills of entry, the assessing officer observing that the goods imported by the respondent are not ores but concentrates, applying the Chapter Notes of Chapter 26 of Central Excise Tariff Act, came to a conclusion that there is short payment of duty by holding tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue came up before the Tribunal in various cases of Jagadamba Iron Steel Pvt. Ltd. and others and this Bench by Final Order No. A/31006 31046/2017, dated 22.06.2017 has specifically held that the goods imported are Ores and are eligible for exemption under notification No. 4/2006-CE, dt. 01.03.2006. He produces copy of the said final order dt. 22.06.2017. 5. On consideration of the submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases in hand, identical issue falls for our consideration and we find that there is no evidence in the form of any test report of the Dy. Chief Chemist or any person to even remotely indicate that the goods imported by the respondent herein are not Ores but Concentrates. The ratio of the decision of the Tribunal dated 22.06.2017 would squarely apply in the cases in hand. Following the same, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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