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TMI Blog2023 (12) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... li, Superintendent (Authorized Representative) for the Respondent ORDER SOMESH ARORA The instant case pertains to export consignment. The appellant exported Iron Oxide Powder falling under chapter 28211010, as against that department sought to classify the same as Iron ore relying on chemical examiner report which is reproduced below: " The test result vide Report no. 1470 dated 18.11.2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considering the Commissioner (Appeals) in para 10.1 dealt with the same as below: "10.1. In this regard, I find that the adjudicating authority has correctly observed in para 21 of the impugned order that the Section note no.2 is indicative of the fact that the Ores until and unless subjected to further processes, so as to gain a change in classification, continue to remain the same and in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26 is as follows: "For the purposes of headings 2601 to 2617, the term "ores" means minerals of mineralogical pecies actually used in the metallurgical 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 nonmetallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have been submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at they had subjected the Iron Ore to various processes, that no more allowed it to be considered product of metallurgical industry. 4.1 Learned Commissioner (Appeals) while dealing with the proposition extended the scope of the same by using expression "manufacturing processes'. We find in the statute only the requirement of 'processes' having been under taken is existing in Section note to Chap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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