Washing, Crushing Amount to Deemed Manufacture; Ore Exemption Denied: CESTAT

Hira Power & Steels Pvt. Ltd. Vs Commissioner of Customs (CESTAT Hyderabad) The appeals were filed against orders of the Commissioner (Appeals) denying the benefit of exemption from payment of Countervailing Duty (CVD) under Notification No. 04/2006-CE dated 01.03.2006. The exemption was denied on the ground that the imported goods, declared as “Manganese Ore,” had undergone processes such as washing, removal of waste, crushing, and sizing, thereby converting them into “Manganese Concentrates,” which are not eligible for the exemption. The appellants had imported manganese ore lump...