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Malu Electrodes Pvt. Ltd. Versus Commissioner of Customs (NS-I) , Mumbai

2018 (1) TMI 537 - CESTAT MUMBAI

Levy of CVD on import of goods - Manufacture - case of Revenue is 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 amountin .....

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appeal dismissed - decided against appellant. - C/87486/15-Mum - A/91591/2017 - Dated:- 5-12-2017 - Dr. D.N. Panda, Judicial Member And Mr. C.J. Mathew, Technical Member None for appellant Ms. P. Vinita Sekhar, Joint Commissioner (AR), for respondent .....

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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 ." This position is very clear from para 15 of the judgment of Apex Court .....

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duct that was imported was manufactured in India and thereafter rate of central excise duty leviable thereupon is to be determined. That duty becomes the CVD, i.e., the additional duty on the import of the item. This position stands settled by the Co .....

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h 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 exemp .....

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raphs read as under:- 10. Chapter 26 of the Central Excise Tariff Act, 1985 deals with Ores, Slag and Ash Notes . Tariff Item 2601 thereof gives the description of goods falling in the said item as Iron Ores and Concentrates including Roasted Iron Py .....

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industry for the extraction of mercury, of the metals of heading 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have been submitted t .....

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verting ores into concentrates shall amount to manufacture . 12. Description of Tariff Item 2601, however, remained the same. We would, however, like to refer to sub-item 2613 which was also on the identical terms as in the original Chapter 26, which .....

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