Case Law Analysis
|Custom, Excise & Service Tax Tribunal
HSN Chapter Note 4 | Crushing and Screening of Iron Ore Not 'Manufacture' - Exemption for Ores Upheld : CESTAT Kolkata
The CESTAT Kolkata rules that mere size reduction and segregation of iron ore through crushing and screening do not amount to manufacture under HSN Chapter Note 4, preserving the unconditional exemption for raw ores under Notification No. 12/2012-CE. This clarifies the boundary between mining activities and taxable production, directly impacting miners, contractors, and tax authorities handling ore-based supply chains.