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Appeal No.

Date of Order

Date of Order



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He argued that HSN relies on the processes carried out on “Ores” to determine if the “Ores” have become “Concentrates” or otherwise. He argued that in their case, they had imported the product which was described as “Ore” and they had declared the same in their imported document as “Ore”. He pointed out that they had no mechanism to find out the nature of processes carried out at the supplier and located abroad. He argued that the “Concentrate” is also an “Ore”. He pointed out that there are numerous judgments where different criteria have been set for distinguish “Ore” with “Concentrate”. He argued that in this circumstance, they decided to pay the duty and interest. He argued that there was no intention to evade payment of duty. Their decision regarding choice of classification between “Ore” and “Concentrate” was a genuine bonafide doubt. He argued that in these circumstances, invocation of extended period of limitation is not justified. He argued that in these circumstances, imposition of penalty and huge redemption fine is also not justified. He agreed that no refund claim of duty already paid which they have claimed as credit would be claimed. He argued that the situation was also Revenue neutral as they were entitled to Cenvat Credit as the entire CVD paid.