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2022 (10) TMI 577 - SCH - Central ExciseExemption from Excise Duty - Iron Ore and Ore Concentrate - two distinct commercial commodities or one and the same commodity? - applicability of N/N. 13/2000-C.E. - HELD THAT:- A similar view was taken by the Tribunal in the case of COMMR. OF CUS. & C. EX., JSR & BBSR-II VERSUS STEEL AUTHORITY OF INDIA LTD. [2002 (12) TMI 142 - CEGAT, KOLKATA], wherein it was held that the process of obtaining ‘Iron Ore’ does not amount to manufacture under the Notification dated 1-3-2000. The circular of 26-2-2003 clarifies that the word “Ore” provided in the Explanation of “Integrated Steel Plant” in the Notification dated 1-3-2000, also includes ‘Ore Concentrate’. There are no ground to interfere with the impugned order passed by the Tribunal - appeal disposed off.
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