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2019 (8) TMI 253 - AT - Central ExciseProcess amounting to manufacture or not - process of roasting of ores into concentrate - benefit of N/N. 4/2006-C.E.- HELD THAT:- The issue arising out of the present case is no more res integra in view of the judgment of the Hon’ble Supreme Court in the case of the respondent itself, M/S. STAR INDUSTRIES VERSUS COMMISSIONER OF CUSTOMS (IMPORTS) , RAIGAD [2015 (10) TMI 1288 - SUPREME COURT], where the Hon’ble Apex Court have held that in view of Chapter Note 4 appended to Chapter 26 of the Tariff Act, the process of roasting of ores into concentrate shall be considered as manufacture and thus, the benefit of duty exemption provided under Notification No. 4/2006-C.E. should not be available. Appeal allowed - decided in favor of Revenue.
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