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TMI Blog2018 (1) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... e present for appellant. 2. Learned DR says that in terms of Chapter Note 4 of Chapter 26, which brings the imported goods Rutile Ore Leucoxene Sand as appearing in Bill of Entry, is concentrate being converted from ore amounting to manufacture, shall be liable to duty. "4. In relation to products of this chapter, the process of converting ores into concentrates shall amount to "manufacture"." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if the process by which concentrate obtained does not amount to manufacture in India, then the imported concentrate would also not be subjected to CVD, and (ii) if the goods are manufactured or produced in India, are exempted or at Nil rate of duty due to any excise exemption notification, the imported goods would be subjected to Nil rate of CVD." 3. Apex Court explained in para 10 to 13 of the j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry." 11. There was an amendment in the said Chapter in the year 2011, whereby, inter alia, Chapter Note 4 was added, which reads as under: "4. In relation to products of this Chapter, the process of converting ores into concentrates shall amount to "manufacture". ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f reads as under : S. No. Chapter or Heading or sub-heading or Tariff Item of the First Schedule Description of excisable goods Rate Condition No. 4. 2601 to 2617 Ores Nil - We would like to point out that the amendment which was carried out in the year 2011 basically related to addition of Chapter Note 4 as per which the process of converting Ores into Concentrates is treated as 'manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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