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TMI Blog2023 (12) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... extended the scope of the same by using expression manufacturing processes - It is found that in the statute only the requirement of processes having been under taken is existing in Section note to Chapter 26, so as to make it no more a metallurgical item. However, both the lower authorities have not considered the processes as above in the flow chart and whether processes done by them have made item it fit for oilfield industry as claimed. In which case it will be an item of Chapter 26, but of Chapter 28. Matter remanded back to the Commissioner (Appeals) to consider the processes, which are stated already on record and the outcome of such processes. Appeal is allowed by way of remand. - HON'BLE MEMBER (TECHNICAL), MR. RAJU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority has correctly observed in para 21 of the impugned order that the Section note no.2 is indicative of the fact that the Ores until and unless subjected to further processes, so as to gain a change in classification, continue to remain the same and in the proportion as mentioned under Customs Tariff heading No.26010010. The Chemical report is indicative of the proportion of Iron in the content of the goods to be exported in as much as the same carried the characteristics of Iron Ore, as suggested by the Chemical Examiner. However, nothing is there on the records to prove the fact that the commodity in question viz. Iron Oxide Powder has emerged out of any manufacturing process, so as to classify the goods as sought by the exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y virtue of above flow chart that they had subjected the Iron Ore to various processes, that no more allowed it to be considered product of metallurgical industry. 4.1 Learned Commissioner (Appeals) while dealing with the proposition extended the scope of the same by using expression manufacturing processes . We find in the statute only the requirement of processes having been under taken is existing in Section note to Chapter 26, so as to make it no more a metallurgical item. However, both the lower authorities have not considered the processes as above in the flow chart and whether processes done by them have made item it fit for oilfield industry as claimed. In which case it will be an item of Chapter 26, but of Chapter 28. 5. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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