TMI Blog2000 (6) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... anese ore briquettes are made on job work basis by them from the raw materials chromium ore and manganese as supplied by M/s. Ispat Alloys Ltd. The process employed by them is the process of Agglomeration of ores. 2.2 In short, the process undertaken by the respondent is that ore fines (Classified under Chapter Sub-headings 26.02 and 26.10) are received by the respondent from its holding Company, the Ferro Alloys Manufacturers for conversion of the fines to briquettes on job work basis. Lime powder and molasses are added to the manganese and chromium fines as binding agent and converting the total mixture into briquettes by mechanical process. This conversion of the fines to briquettes is required as the fines cannot be used in the manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re dressing : Under the said heading concentrate have been duly defined as treatment of ore to concentrate their valuable constituents into products of smaller bulk - to collect the worthless material into discardable waste. 3.3 The H.S.N. Explanatory Notes relevant for deciding the present dispute are as under :- For the purpose of Headings 26.01 to 26.17, the term concentrates applies to ores which have had part or all of the foreign matter removed by special treatments, either because such foreign matter might hamper subsequent metallurgical operation or with a view to economical transport. Process to which products of headings 26.01 to 26.17 may have been submitted include physical, physico-chemical or chemical operations, pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertakes any operation physical, chemical, mechanical or otherwise for removing foreign matters from the ore fine sent to them by the holding company. The show-cause notice and the findings have not charged the appellant of undertaking operations for removal of such foreign matters from the ore received by them. In fact, I find molasses is added to the manganese and chromium fines as binding agent for conversion into briquettes. 4. The Respondent s contention is that they are not engaged in removal of part or all of foreign materials by any special treatment in the course being converted to briquettes. The Department has neither alleged nor evidenced that the ores received by them had any foreign material or they have removed any fore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the context of new Central Excise Tariff. The dispute has to be resolved with reference to the nomenclature indicated by H.S.N. However, we do not find any sufficient force in the above contention of the Revenue inasmuch as the definition of manufacture under Section 2(f) has not changed. As such, unless the activity undertaken by the assessees amounts to manufacture and the resulted product is manufactured product, no duty of excise can be levied on the same. Even otherwise, we find that the H.S.N. Notes cover concentrates and explain the type of process which may be undertaken for concentration. The process undertaken by the respondents is not the one quoted in HSN inasmuch as admittedly no sintering is undertaken by the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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