Exemption from CVD - distinction between “ore” and “concentrate” - the goods were described as “ore” by...

Exemption from CVD - distinction between “ore” and “concentrate” - the goods were described as “ore” by foreign supplier and the appellant have simply followed the said description - the entire duty demand was available as cenvat credit to the appellant themselves hence there is no intention to evade payment of duty - redemption fine substantially reduced and penalty set aside .....

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