CESTAT: Blending & Crushing 'Iron Ore' Does Not Result Into 'Concentrates', Allows Importer Benefit Of Exemption

CESTAT Mumbai holds that process of crushing and screening 'Iron Ore' after mining and its subsequent blending with 5-10% iron ore concentrate would result in the classification of goods imported under CTI 2601 11 31 as 'Iron Ore' fines and not Iron Ore concentrates under CTI 2601 11 50, hence, entitled for exemption benefit from CVD payment under...