CVD payable on import of Concentrates: SC

 Brief of the Case In case of M/s Star Industries v Commissioner of Customs (Import), Hon’ble Supreme Court while interpreting Notification No.4/2006-CE held that it is an exemption notification where only ‘Ores’ were exempted and if after the process of manufacture, the ‘concentrate’ is generated then the benefit will not be available due to the insertion of Note 4 in the concerned Chapter No. 26. Hence, the CVD will be payable on the import of ‘concentrates’.  Facts of the Case The assessee has been regularly importing Ore Concentrate and claiming ...