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2019 (1) TMI 1446 - AT - CustomsExemption of additional duty of customs (CVD) - Classification of imported goods - whether the imported goods were Manganese Ore or Manganese Concentrate? - N/N. 4/2006-CE as substituted by Notification No. 12/2002 - Held that:- In the case of ANDHRA FERRO ALLOYS LTD [2017 (8) TMI 89 - CESTAT HYDERABAD], the Bench went into the details of the entire issue and held that in the absence of any evidence to show that the goods imported were concentrates, demands cannot be sustained. In the cases in hand, identical issue falls for our consideration and it is found that there is no evidence in the form of any test report of the Dy. Chief Chemist or any person to even remotely indicate that the goods imported by the respondent herein are not Ores but Concentrates - The ratio of the decision of the Tribunal in ANDHRA FERRO ALLOYS would squarely apply in the cases in hand. Appeal dismissed - decided against appellant.
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