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xviii EXCISE LAW TIMES [ Vol. 372
materials, cannot be called concentrate, goods not being obtained from
“ores” and as per HSN explanatory notes the term “concentrate”
applicable only to ‘ores which have had part or all of the foreign matter
removed……’ — Mulchand M. Zaveri v. Commissioner of Customs, Ahmedabad (Tri. -
Ahmd.) ......................................... 417
Manufacture - Blending of Motor Spirit with Ethanol not ‘manufacture’ of a
new product with different characteristics or commercially, small
quantities of additives only improved quality of Motor Spirit to reduce
emissions levels - Section 2(f) of Central Excise Act, 1944 — Reliance
Industries Limited v. Commr. of C. Ex. and Service Tax, Rajkot (Tri. - Ahmd.) .......... 414
Mens rea absent, CHA not liable to penalty in import fraud - See under
PENALTY ...................................... 332
Merchandise Exports from India Scheme (MEIS), benefit allowed on
inadvertent mistake in online filing of shipping bill not claiming benefit -
See under FOREIGN TRADE POLICY (FTP) ................... 367
Metalliferous minerals, scope of applicability to Ore - See under ORE ...... 417
Misdeclaration for imported goods not established, confiscation not
sustainable - See under CONFISCATION ..................... 442
— of goods not established, confiscation and penalty not sustainable - See
under CONFISCATION AND PENALTY ..................... 455
Motor Spirit blending with Ethanol not amounting to ‘manufacture’ - See
under MANUFACTURE .............................. 414
Natural calcite powder - Classification under Heading 2530 of Customs
Tariff Act, 1975 - Faulty Test Reports - HELD : Test results and cross-
examination thereof show that ‘oil absorption value’ of impugned goods
cannot be excluded from description as ‘natural calcite powder’ without
more specific tests and that reliance on said tests not sufficient to revise
classification claimed at time of import - Test report not referring to
‘particle size’ and chemical facilities of department deficient in capacity
to carry out test - Test result faulty, hence, principle laid down in
Gulshan Polyols Ltd. [2019 (366) E.L.T. 728 (Tri. - All.)] and Shakshi
Makfin Pvt. Ltd. [2016 (343) E.L.T. 972 (Tribunal)] and decision of
Tribunal in Manikya Creations Pvt. Ltd. [2019 (365) E.L.T. 130 (Tri.-All.)]
applicable - Impugned order set aside — 20 Microns Ltd. v. Commissioner of
Customs (Import), Mumbai (Tri. - Mumbai) ......................... 403
Natural justice violated on rejecting request of extension of EPCG Licence
without personal hearing - See under EXIM ................... 330
Notification - Peas import - Validity of notification modifying import from
free to restricted - See under EXIM ........................ 305
Nubuck Leather declared for export not found to be Nubuck Leather on
testing, confiscation, Redemption Fine and penalty sustainable - See
under CONFISCATION .............................. 382
Offences under Section 135 of Customs Act, 1962, bail granted with
permission to travel abroad - See under PROSECUTION ............ 364
Order of re-export of goods on payment of redemption fine not sustainable -
See under REDEMPTION FINE .......................... 442
Ore - Meaning of - “Ore” applies only to “metalliferous minerals” which are
“extracted from mines” or to “native metals in their gangue” as per HSN
- Only Naturally occurring substances termed as “minerals” and
therefore “Ores” as is evident from definition of “Ores” appearing in
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