rejected on the
following ground: -
i. The unit from which iron ore has been
processing/produced has not been conferred with
EOU status ... Ranjitpura more than 15 years
back and the assessee was processing the iron ore in that
2015
the details of the processed iron ore and the
destination is the ports from where the iron ore is
exported.
iv. Mrs. Snehalatha Singi ... processing the raw ore into fines and lumps. From
the seized material it is found that Mrs.Snehalatha
Singi was crushing and processing the iron
iron ore fines whereas M/s. Sesa, Goa was involved in
extraction of iron ore from its mines and the same was transported and
processed ... iron ore in itself does not amount to manufacture/production. The
issue that whether extraction of iron ore as well as processing of iron ore
contains the
details of the processed iron ore and the
destination is the ports from where the iron ore
is exported.
xxii. Mrs. Snehalatha Singi ... entered into Ore raising
and processing agreements with various mine owners and she was involved
in ore excavation, extraction and processing the iron ore into
engaged, inter alia, in the export of
processed iron ore of Goan origin. It is also recognised as a trading
house. Under the Import Export ... alia of additional licences of defined value
against the export of processed iron ore under the policy. Old policy
was terminated and instead
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
permitted
the petitioners to purchase Iron Ore in the form of RoM from
SMPL (lessee) of Thakurani Iron Ore Mines Block-B. It is further ... effected delivery of RoM (iron ore) to the
petitioners and the petitioners have thereafter processed the ore into
sized iron ore and fine
Respondent no. 3 visited the
Petitioners' Codli Mines and its iron ore processing facility at Amona
Page 19 of 57
28th July 2025
::: Uploaded ... ore is brought from the other mines and
processed at processing plant. The processed iron ore is stacked
at jetty and thereafter loaded into
Respondent no. 3 visited the
Petitioners' Codli Mines and its iron ore processing facility at Amona
Page 19 of 57
28th July 2025
::: Uploaded ... ore is brought from the other mines and
processed at processing plant. The processed iron ore is stacked
at jetty and thereafter loaded into
royalty on iron ore lumps is much higher than on iron ore
fines. Due to crushing of iron ore lumps partly into fines ... crucial difference
between iron ore and coal (as also between
dolomite, limestone and iron ore). In the
case of iron ore, beneficiation is necessary
before
