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2014 (4) TMI 231 - CESTAT BANGALOREWaiver of pre-deposit and stay against recovery – Levy of CVD (additional customs duty) – Whether imported material is ‘Manganese ore’ or 'concentrate' - Held that:- For 'manganese ore', no CVD (additional customs duty) would be payable and if it is 'concentrate', CVD would be payable - HSN extract, explains "For the purpose of headings 26.01 to 26.17, the term 'concentrate' 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 operations or with a view to economical transport" - There is no finding as to what exactly are the processes which the imported product has undergone. Although it may be true that ores are seldom marketed before preparation but this cannot lead to an automatic conclusion that ores which are imported have become concentrates without any supporting evidence or discussion - The evidence available on record is not sufficient to come to the adverse conclusion against the assessee/importer and the stand taken by the Revenue is not supported by solid facts - No expert opinion has been taken and no enquiries have been made abroad and no trade practice has been considered and the processes undertaken by the supplier and its effect on the ore have not been considered - The percentage of manganese in the ore before washing and crushing and after washing and crushing have not been found out and identified –The appellants have made out a case for waiver - stay granted.
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