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422 EXCISE LAW TIMES [ Vol. 372

Representative also relied on the decision of Hon’ble Apex Court in the case of
UOI v. Jain Shudh Vanaspati Limited - 1996 (86) E.L.T. 460 (S.C.) to assert that no
re-assessment is needed to demand duty in respect of past clearances.
4. We have gone through the rival submissions. We find that the dis-
pute essentially relates to admissibility of benefit of Notification No. 12/2012-
C.E., dated 17 March, 2012. The said notification exempts the excisable goods of
the description specified in column (3) of the Table below read with relevant list
appended hereto and falling within the Chapter heading or sub-heading or tariff
item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). Serial
No. 56 of the tariff, notification reads as follows :

Sl. Chapter or heading or Description of Rate Condition
No. sub-heading or tariff item of excisable goods No.
the First Schedule
1 2 3 4 5
1 to 55 …… ……. …….
56. 2601 to 2617 Ores Nil -

It is seen that the above notification exempts from Central Excise duty “Ores”
falling under Chapter 2601 to 2617 from whole of excise duty.
4.1 Examination of Definition of Ore in HSN, chapter notes and other
dictionaries Note 2 to Chapter 26 of the Tariff reads as follows :-
“2. For the purposes of headings 2601 to 2617, the term “ores” means
minerals of mineralogical species actually used in the metallurgical indus-
try for the extraction of mercury, of the metals of heading 2844 or of the
metals of Section XIV or XV, even if they are intended for non-metallurgical
purposes. Headings 2601 to 2617 do not, however, include minerals which
have been submitted to processes not normal to the metallurgical indus-
try.”
From the above facts, it is seen that the appellants are claiming benefit of Notifi-
cation No. 12/2012-C.E. and the notification exempts ‘Ores’ falling under Head-
ings 2601 to 2617 from Central Excise duty. Note 2 of the Chapter 26 defines the
scope of the term ‘ore’ for the purpose of this chapter. This definition of ‘ore’ as
applicable to Chapter Headings 2601 to 2617 is elaborated in the HSN notes in
following words :-
“Headings 26.01 to 26.17 are limited to metallic ores and concentrates
which :
(A) Are of mineralogical species actually used in the metallurgical
industry for the extraction of the metals of Section XIV or XV,
of mercury or of the metals of heading 28.44, even if they are
intended for non-metallurgical purposes, and
(B) Have not been submitted to processes not normal to the metal-
lurgical industry.
The term “ores” applies to metalliferous minerals associated
with the substances in which they occur and with which they
are extracted from the mine; it also applies to native metals in their
gangue (e.g., metalliferous sands).
Ores are seldom marketed before “preparation“ for subse-
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