TMI Blog2017 (10) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... Improvement in the content of “Fe” due to the processes undertaken by the appellant by itself will not make the resultant product as iron ore concentrate - It is clear that process undertaken by the appellant do not amount to manufacture of new product as understood in the industry - appeal allowed - decided in favor of appellant. - E/53083/2016, E/50211, 50231-50232/2017 - Final order Nos. 57405 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to Central Excise duty. The lower authorities confirmed the duty liability. Penalty of equivalent amount was also imposed on the appellant. 3. The Learned Counsel for the appellant submitted that the processes undertaken by them are mentioned in the impugned order. However, the lower authorities erred in concluding that the process results in the product which can be called as iron ore c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imilar set of facts clarified the matter. However, quoting the Board Circular, the impugned order with reference to HSN note, arrived at a different conclusion. We note that the process undertaken by the appellant are not in dispute. There is no special process facility with the appellant. Improvement in the content of Fe due to the processes undertaken by the appellant by itself will not make t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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