Court in MMTC, roasting of ore and thereby removing the impurities
from the ore made the ore known as concentrate but it was still covered ... case of Iron ore, separate sub-headings have been provided
for iron ore lumps, iron ore fines and iron ore concentrates. From the
above structure
Wolfram Concentrate with 65% WO3 concentration-
Whether lmportable, duly free as Metallic ore-Normally
acceptable merchantable quality of 'ore' alone relevant.
Interpretation ... Chapter XXVI with the heading
Metallic Ore etc. para 26.01 deals with Metallic Ores and
Concentrates........ The relevant and material portions from
these extracts
that the processes undertaken by them do not convert iron ore into iron ore concentrates as no special treatments are undertaken by them ... find an answer, whether application of processes to sand Ores results into Ore concentrate it is necessary to understand the meaning of the words, namely
result into conversion of iron ore into iron ore concentrate.
10.4 He has also submitted that all activities of crushing/grinding/screening of iron ore ... grinding, screening and in some cases washing of iron ores result into iron ore concentrates and becomes manufacture in view of chapter note
Section 107 in The Delhi Value Added Tax Act, 2004
107. [ Amnesty Scheme[(s)] [Inserted
Most important preparatory processes are those aimed at concentrating the ores, (iv) Ores becomes concentrates when the foreign metal embedded/associated to the ore ... will not hold good after 01.3.2011 when the conversion of ores to ore concentrates has been defined as manufacture. He submitted that the judgement
MnO2 ore was an "Ore" falling within 26.01. The alternative submission was that the goods were, in any event, /"ore concentrate ... force. IT is obvious that the concentrates specified in the heading are concentrates of metallic ores". And if a given product
locomotives, automobiles and other vehicles; mined or extracted copper and other ores, concentrates and metals, in process or in stock or in transit; cash balances
result into conversion of iron ore into iron ore concentrate.
10.4 He has also submitted that all activities of crushing/grinding/screening of iron ore ... ore fines (62% Fe or more)
kg.
16%
2601 11 40
---Iron ore fines (below 62% Fe)
kg.
16%
2601 11 50
---Iron ore concentrates
Iron Ore Ltd. the iron ore extracted has got average iron content of about 38% and it is converted into iron ore concentrate ... that the processes undertaken by them do not convert iron ore into iron ore concentrates as no special treatments are undertaken by them
