Benefit of notification no. 4/2006-CE dated 01.03.2006 available on import of specified manganese ore

Commissioner of Customs Vs BDG Metal & Power Ltd. (CESTAT Kolkata) CESTAT Kolkata held that benefit of notification no. 4/2006-CE dated 01.03.2006 is available on imported manganese ore lumps, crushed, screened, washed having ‘Mn’ content of 43%/45% (approx). Facts- M/s. BDG Metal and Power Ltd. imported manganese ore lumps, crushed, screened, washed with manganese content of 43%/45% approximately vide seven and three Bills of Entry during the period July to October 2011. The said Bills of Entry were assessed finally at NIL rate of CVD under notification no. 4/2006-CE dated 01.03.2006 ...