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1 - 5 of 5 (0.33 seconds)Tata Steel Ltd vs Uoi & Ors on 17 March, 2015
The Apex Court in the above decision clearly spelt out that
beneficiation processes are only related to physical separation. The
ratio of the Apex Court decision though it was held with respect to
coal, the same squarely is applicable to the present case as the
principle of beneficiation is same.
Central Excise Tariff Act, 1985
Indian Alluminium Co. Ltd. And Anr. Etc. vs State Of Bihar And Ors. on 27 April, 1989
Further the Hon'ble High Court of
Patna in the case of Indian Aluminium Co. Ltd. and Anr. v. State of
Bihar & Ors. (supra) while deciding the constitutional validity of
collection of fees on ores under Mines & Minerals Act, 1980 relied
the definition of beneficiation given under MCD Rules, 1988. Further,
we find that the Board's circular dated 17-2-2012 had clarified
chapter note of Chapter 2601 - 2617 and by beneficiation process
the end product of ore is concentrate or upgraded ore. The extract
of circular is reproduced as under :-
V.V. Minerals vs Commissioner Of Customs on 14 October, 2015
15. Our view is supported by the decision of the Tribunal in the case
of VV Minerals Vs. Commissioner of Customs (supra). The Tribunal
analyzed the issue in detail and observed as under:
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