TMI Blog2014 (9) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to go to some other definitions/notifications, history of taxation, etc. In our opinion the notification here is quite clear and there cannot be any dispute that appellants are converting gold ore into Dore bar and gold ore cannot be considered as any form of gold. Therefore the appellant in our opinion has not been able to make a prima facie case on merits about applicability of exemption notification. - stay granted partly. - E/26922, 26924 and 26974/2013-DB - Misc. Order Nos. 20363-20365/2014 - Dated:- 12-2-2014 - Shri B.S.V. Murthy, Member (T) and S.K. Mohanty, Member (J) Shri G. Shivadass, for V. Lakshmikumaran and V. Sridharan, Advocates, for the Appellant. Shri A.K. Nigam, AR, for the Respondent. ORDER Eve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icles of gold, other primary form of gold like wire, sheet, pellets, etc. and to broken ornaments or articles, etc. Hence it may be the intention of the Government to exempt primary gold obtained from any other form of gold. Here a form of gold clearly refers to metallic gold. ■ Gold ore or concentrate in their physical form, with their nature and character, do not fall under the category of any other form of metallic gold. To avail exemption in respect of primary gold the starting material precisely should be identifiable as metallic gold by itself. Extraction of gold from ore cannot be equated to conversion of one form of gold into other primary form of metallic gold. There must exist metallic gold as such in different form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced are purchased by refineries who produce gold bars wherein Sl. Nos. are given and manufacturer s name and particulars are given and ultimately sold. 4. The stand taken by the Revenue is that exemption is available only when primary gold is obtained by conversion of any form of gold. The appellants obtain primary gold from conversion of gold ore and therefore the exemption is not available to the appellant. It was argued vehemently that any form of gold would include gold ore also in view of the introduction of gold ore in Sl. No. 21A of the same notification subsequently. It was also argued that from 1-4-2011 Sl. No. 21 was also amended and thereafter the appellants have been paying duty. Further it was also submitted that in 2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Only in case of ambiguity or doubt and when the terms are not clear, there may be a requirement to go to some other definitions/notifications, history of taxation, etc. In our opinion the notification here is quite clear and there cannot be any dispute that appellants are converting gold ore into Dore bar and gold ore cannot be considered as any form of gold. Therefore the appellant in our opinion has not been able to make a prima facie case on merits about applicability of exemption notification. As regards extended period, the very fact that the matter had to be heard for quite some time and further the DGCEI had written letter to the assessee in 2010 asking for details to levy duty in accordance with Sl. No. 21A of the Notification show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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