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2017 (8) TMI 89 - AT - CustomsExemption under N/N. 04/2006-CE dt. 01/03/2006 / Circular No.332/1/2012 dt. 17/02/2012 - import of Manganese ore falling under CTH 2602 of the Customs Tariff Act - Customs authorities took a view that the goods imported are not ore but concentrate and hence will not be eligible for the said notifications - whether the goods which are imported by all the appellants are to be classified as Manganese ore or Manganese concentrate? - Held that: - on specific query from the Bench, as to whether any samples were drawn by the customs authorities to test the same at CRCL or customs laboratories, both sides categorically stated that no samples were drawn and no analysis was done on the imported goods. In absence of any acceptable evidence that the imported goods were not ore but concentrate, we find that the lower authorities have not shifted the burden of proof on to the appellants. It is the claim of importers/appellants herein that they have imported ore and it is the case of the Revenue that the imported ore is nothing but concentrate, in order to classify the product under concentrate, it is expected out of the Revenue authorities to adduce some evidence that the said products were concentrate merely relying on the interpretation of HSN explanatory notes will not suffice to shift the burden of proof on to importer appellants. In the absence of any such evidence, we have to hold that the Revenues case fails. Concentrate term will apply to ore which have had part or all of the foreign matter removed by special treatments. In all these cases in hand, Revenue has not able to bring on record or state categorically that the Manganese ore which is imported by these appellants has undergone special treatmentsto hold the goods as concentrate. In the absence of anything to indicate that the goods which are imported were in fact put through special treatments, Revenue cannot take their case any further. The impugned orders are set aside and the appeals are allowed holding that the goods imported by the appellants are nothing but Manganese oreand eligible for exemption of CVD under relevant notification - appeal allowed - decided in favor of appellant.
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