opinion that
40
the process of extraction of mining iron ore and processing the same
do not constitute 'manufacture' or 'production ... assessee has explained the process and procedure
adopted by it for such extraction and processing of iron ore and as a
result of such processes
period the iron ore production is at 40,000 MT. It is thus
clear that:
a) the production may be of iron ore only ... iron ore with iron (Fe)
grade below 50% only is sub-grade, while none of the various dumps (8) has
an iron grade below
purpose of
raising such iron ore mineral, process, transporting and
supplying iron ore mineral to the plaintiff. As per the terms of
agreement the plaintiff ... also agreed between plaintiff and
defendant that the entire iron ore mineral process shall be
delivered to the plaintiff as lessee and the defendant shall
substantially interested. It is into the business of
extraction of iron ore, processing the iron ore and trading in
the same. Further assessee owns windmills
materials,
including Iron Ore as part of its commercial activities. It had entered into
an arrangement with SMPL to purchase certain Iron Ore, which ... crushing or processing of the iron ore, but only
transportation of the Ore already legally procured, processed and stored at
the dispatch point prior
Customs,
New Delhi
- 19 -
Sub: Dutiability of "iron ore" and "iron
ore concentrates" - Clarification regarding.
A reference has been received from ... Petitioner after purchasing the iron ore from
the Government which was extracted in a forest area has
transported the iron ore to its beneficial plant
goods like Sponge Iron, the
Petitioner has installed in the factory four Kilns, for
processing raw material like Iron Ore therein. Another
raw material, namely ... nature of a
consumable, is also used in such kilns for processing iron
ore. The Petitioner has been regularly procuring by way
of purchases from
name, whether be it the result of
one process or several processes `manufacture' takes
place and liability to duty is attracted. Etymologically the
word ... issue in that case was whether the
extraction and processing of iron ore amounted to
manufacture or not in view of the various processes
involved
present Tender for „Jilling-Langalota Iron Ore Block‟,
financial bid is already completed. The process of financial bids started ... present writ
application no longer survives since the auction process for „Jilling-
Langalota Iron Ore Block‟ has already been completed on 05.02.2020 and
Shyam Ore
applicant is engaged in
the business of exploration, mining and processing of iron ore with domestic mining
operations carried in the States
