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2017 (10) TMI 1283 - AT - Central ExciseLiability of Central Excise Duty - processing of iron ore whether amounts to manufacture or not? - Held that: - 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 the resultant product as iron ore concentrate - process undertaken by the appellant do not amount to manufacture of new product as understood in the industry - liability of duty do not arise - appeal allowed - decided in favor of appellant.
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