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TMI Blog2024 (12) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... laced upon a decision of this Court in the case of M/S. STAR INDUSTRIES VERSUS COMMISSIONER OF CUSTOMS (IMPORTS) , RAIGAD [ 2015 (10) TMI 1288 - SUPREME COURT] where it was held that ' once we arrive at the conclusion that process of roasting of Ore amounts to manufacture and it creates a different product known as concentrate, for the purpose of exemption notification, which exempts only 'ores' it is not possible to hold that concentrate will still be covered by the exemption notification. Therefore, harmonious construction of Note 2 and Note 4 would lead us to hold that in those cases when Note 4 applies and Ores becomes a different product, it ceases to be ores.' Non-consideration of submission - principles of natural jus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd perused the judgment of the Tribunal. 4. The appellant specifically relied upon a decision of this Court in the case of Star Industries Vs. Commissioner of Customs (Imports), Raigad reported in (2016) 2 SCC 362. Paragraph Nos. 29 and 31 of the same read thus : 29. According to us, it is very clear from the reading of the judgment in the case of Commissioner of Customs vs. Hindustan Gas and Industries Ltd., (2006) 202 ELT 693 (Tri) that basic and the common thread which runs throughout the decision is that subjecting ore to the process of roasting does not amount to manufacture. This very basis gets knocked off with the amendment carried out in the year 2011 with the insertion of Note 4. Note 4 now categorically mentions that the process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer; 29.2 The purpose of treating concentrate as manufactured product out of ores is to make concentrates as liable for excise duty. Otherwise, there was no reason to deem the process of converting ores into concentrates as manufacture. ( Underlined supplied ) 31. This brings us to the effect of Chapter Note 2 which is retained even after insertion of Chapter Note 4. No doubt, as per Chapter Note 2, 'ores' means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of Section XIV or XV, even if they are inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice was based on IIT, Powai s test report dated 03rd May, 2013. The finding of fact of the Tribunal on delay is without considering the factual aspects on record. Therefore, we set aside the impugned judgment dated 22.03.2018 and restore appeal No.C/87486/2015 to the file of The Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai for fresh consideration. 6. Needless to add that the Tribunal will have to consider the law laid down by this Court in the case of Star Industries Vs. Commissioner of Customs (Imports), Raigad. Considering the fact that the original appeal was of the year 2018, the Tribunal will give necessary priority to the disposal of the appeal. 7. All questions except what we have discussed above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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