Crushing and screening iron ore classified as iron ore fines, exempt from CVD

Amba River Coke Ltd. Vs Principal Commissioner of Customs (CESTAT Mumbai) Held that the process of crushing and screening iron ore classified as iron ore fines which were entitled to the benefit of exemption from payment of CVD. Facts- The appellant engaged in the manufacture of iron ore pellets. One of the raw materials required for the same is iron ore fines. The dispute in the instant appeal relates to the 18 consignments of iron ore fines imported by the appellant from Vale International SA, Switzerland, which had described the goods as Iron ore Carajas Sohar (iron ore fines). The appellan...