CVD Exemption Denied as Processed Ore Treated as Concentrate Due to Beneficiation: CESTAT Hyderabad

Royalline Resources Ltd Vs Commissioner of Customs (CESTAT Hyderabad) The appeal concerns denial of exemption from Countervailing Duty (CVD) on imported manganese ore under Notification No. 04/2006-CE. The department reclassified the imported goods as “manganese concentrate” instead of “manganese ore” on the ground that the goods had undergone processes such as washing, removal of waste, crushing, screening, and sizing prior to import. Based on this, the exemption benefit was denied and duty demand was confirmed by the adjudicating authority and upheld by the Commissioner (Appeals). Th...