Vedanta Ltd , Gurgaon vs Acit, Circle- 26(2), New Delhi on 21 September, 2020
IN
beach and obtain sand slurry. It is the ores conglomerate of various metallurgical product of ore like Ileminite, Sillimenite, Rutile, Zircon and Garnet along with ... these ores/minerals along with other particles and it confirm the definition of ores as per the tariff read with HSN clarificatory notes. The minerals
Supreme Court in Bolani Ores (supra) was considered in detail. The Bolani Ores case was distinguished on definition clause of Motor Vehicles contained in Section ... arose before the Supreme Court in the case of Bolani Ores (supra) was whether definition of 'motor vehicle' contained in amended definition
treatment is involved in the crushing and screening of ore and ore would meet the definition of concentrate as per HSN notes only when ... ores into concentrates and concentrate would emerge only when the metal content in the ore is enhanced.
12.2 Referring to the meaning of ore contained
Supreme Court in Bolani Ores (Supra) was considered in detail. The Bolani Ores case was distinguished on definition clause of Motor Vehicles contained in Section ... arose before the Supreme Court in the case of Bolani Ores (Supra) was whether definition of `motor vehicle' contained in amended definition of Section
amounting to manufacture
would not in any way change the definition of ore or
concentrate for the purposes of classification and that
these two items ... amounting to manufacture would not in any way change the
definition of ore or concentrate for the purpose of classification."
The Circular goes
Therefore 'Ore' is genus and 'Concentrate' is species. Therefore, under Central Excise exempting ore concentrates of ores would also be exempted ... include 'concentrate'. In view of the definition of "ores" contained in Note 2 of Chapter 26 also, the concentrate is eligible
iron ore did not produce any new product. The definition of the word "ore" in Strouds Judicial Dictionary, Volume 3, Fifth edition ... ore. Mineral ore is not excluded by the Eleventh Schedule. The only question is whether such business is one of manufacture or production of ore
case, that 'ore' is genus and 'concentrate' a species.
Therefore, separate mention of 'ore' and 'concentrate ... ore' as given in Chapter Note 2. The above definition of 'ore'
mentioned in Note 2 of Chapter 26 will also apply
ores which is deemed as manufactured product after Molybdenum Ores underwent the process of roasting. Once we keep in mind that conversion of ores into ... like washing, magnetic separation, gravity separation etc. to sand Ores would not fall under the definition of manufacture, in our opinion, is the result