2026-VIL-369-CESTAT-HYD-CU
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CUSTOMS CESTAT Cases

Customs - Classification of Manganese Ores and Concentrates - The appellants imported 'Manganese Ore' lumps and claimed clearance of the goods without payment of CVD in terms of exemption Notification No.04/2006-CE dt.01.03.2006 - Department denied the exemption, contending that the goods had undergone washing, sizing and screening, which amounted to concentration and hence manufacture in terms of Chapter Note 4 to Chapter 26, and that since the exemption applied only to 'ores' and not 'concentrates', the appellants were not entitled to the exemption - Whether the imported goods should be classified as 'Manganese Ores' eligible for CVD exemption under Notification No.04/2006-CE or as 'Manganese Concentrates' not eligible for the exemption - HELD - The processes undertaken on the raw manganese ore, such as washing, removal of waste, and sizing, amounted to 'concentration' of the ore and resulted in the emergence of a distinct excisable product, i.e., 'Manganese Concentrate', in terms of Chapter Note 4 to Chapter 26 - Even simple physical processes like washing, crushing, and sizing, depending on the requirement and nature of the ore, would enhance its value, purity, and compatibility with the intended end-use, and therefore, would lead to the emergence of a distinct product, i.e., 'Manganese Concentrate' – Further, the classification scheme for Manganese Ores and Concentrates under the Customs Tariff clearly differentiates between ores with different manganese content, indicating that an improvement in the manganese content through processing would result in a distinct product. Accordingly, the imported goods were not eligible for the CVD exemption under Notification No.04/2006-CE, as they were 'Manganese Concentrates' and not 'Manganese Ores' - The appeals filed by the appellants are dismissed
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