2026-VIL-203-CESTAT-HYD-CU
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CUSTOMS CESTAT Cases

Customs – Availment of CVD exemption on import of Manganese Ore – Appellants imported 'Manganese Ore' and classified it under Tariff item 2602 00 20, claiming exemption from payment of CVD in terms of S.No.56 of Notification No.12/2012-CE dated 17.03.2012. The Original Authority and the Commissioner (Appeals) denied the exemption benefit on the ground that the imported goods are not 'Manganese Ores' as they have undergone washing, removal of waste and sizing, and therefore, are 'Manganese Concentrates' - Whether the appellants are eligible for the CVD exemption on imported Manganese Ore – HELD - The processes undertaken on the Run of Mine (ROM) ore, such as screening, sizing, crushing, and washing for removal of foreign material, have resulted in the emergence of 'Manganese Concentrates' and not 'Manganese Ores' - The process of converting ores into concentrates would amount to 'manufacture' under the provisions of Chapter Note 4 to Chapter 26. Once the goods are deemed to be 'manufactured' products, they would not be eligible for the exemption notification which is meant for 'Ores' only. The exemption notifications are to be construed strictly, and the benefit thereof should not be extended to the assessee in case of any doubt - Further, the appellants' contention that the processes undertaken were normal and not 'special treatments' is rejected as any activity carried out on the ROM ore with an intent to remove foreign matter, either partially or fully, to make it useful for metallurgical purposes or for economic transport, would amount to conversion and result in the emergence of a new excisable good, i.e., 'Manganese Concentrates' - The orders passed by the Original Authority and the Commissioner (Appeals) are upheld. The appeals are dismissed
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