TMI Blog2018 (5) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... NDIA] observed that the ore may contained 62% to 79% of Tungsten. In the Lead Ore contents varies from 37.20% to 68.71%. It may also be mentioned that in the iron ore also the process of washing has taken place and iron ore become the super quantity of iron ore, but, remains the iron ore. Appeal allowed - decided in favor of appellant. - Appeal No. C/11622-11623/2013 - - - Dated:- 27-4-2018 - Justice Dr. Satish Chandra, Hon'ble Member (Judicial) And Mr. C. J. Methew, Hon ble Member (Technical) For the Appellant : Shri Deepak Kumar, Advocate For the Respondent : Shri J. Nagori, AR ORDER Per : Justice Dr. Satish Chandra Both the present appeals are filed against Order-in-original-KDL/COMMR/59/2012-13 dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resentative of the appellants who submits that the present dispute relates to four consignments of Lead Ore, which Department claims to be as Lead Concentrate instead of Lead Ore, as claimed by the appellants. The effect of the change is that while Lead Ore is exempt from CV duty under Notification No. 04/2006-CE dated 01.03.2006 and Notification No. 12/2012-CE dated 17.03.2012. He mentioned that the Lead Concentrate is chargeable to CV duty @ 12% adv. The period of dispute in the present appeal is February 2012 to July 2012. 4. It is the submission of the Ld. Counsel that the Lead Ore is falling under Custom Tariff item 26070000 and entitled for the exemption as mentioned above. He has read out the definition of the Ores applies to meta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a [1978 (2) ELT (J667) (S.C.)]. 6 On the other hand, Shri J. Nagori the Ld. Authorized Representative for the Department had justified the impugned order. He submits that the mined lead ore contains Lead up to 10% only at the time of mining and for achieving the higher content of PB various processes are undertaken. The goods in question imported by the importer contained Lead content of 64.24% to 68.71%. The importer had themselves earlier imported consignments with Lead content ranging from 32.80% to 37.20% declaring the same as Lead Ore Concentrates . Similarly, the price declared by them for the consignments with Lead content of 64.24% to 68.71% was much higher than what was declared for consignments containing lead content of 32.80% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Lead Ores are different types, namely, Galena, Cerussite, Anglesite. In Para 7.12 of the show cause notice, it is mentioned that the percentage of Lead in Galena Ore is 86.6%. The Hon ble Supreme Court of India in the case of M/s Indian Hard Metals P Ltd. Vs. Union of India [1978 (2) ELT (J667) (S.C.)] observed that the ore may contained 62% to 79% of Tungsten. 11. When it is so, then by following the decision of Hon ble Supreme Court Hoh (supra), we are of the view that in the Lead Ore contents varies from 37.20% to 68.71%. It may also be mentioned that in the iron ore also the process of washing has taken place and iron ore become the super quantity of iron ore, but, remains the iron ore. 12. In view of the discussion and by cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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