IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 13102 OF 2024 (@ Dy. No. 47932 OF 2018)
COMMISSIONER OF CUSTOMS NHAVA SHEVA I,MUMBAI APPELLANT(S)
VERSUS
MALU ELECTRODES PVT. LTD. RESPONDENT(S)
O R D E R
Delay condoned.
Leave granted.
3. Heard learned senior counsel appearing for the parties and
perused the judgment of the Tribunal.
4. The appellant specifically relied upon a decision of this
Court in the case of Star Industries Vs. Commissioner of Customs
(Imports), Raigad reported in (2016) 2 SCC 362. Paragraph Nos.
29 and 31 of the same read thus:
“ 29. According to us, it is very clear from the reading of the judgment in the case of Commissioner of Customs vs. Hindustan Gas and Industries Ltd., (2006) 202 ELT 693 (Tri) that basic and the common thread which runs throughout the decision is that subjecting ore to the process of roasting does not amount to manufacture. This very basis gets knocked off with the amendment carried out in the year 2011 with the insertion of Note 4. Note 4 now categorically mentions that the process of converting ores into concentrates would amount to “manufacture”. Therefore, it cannot now be argued that roasting of ores and converting the same into concentrates would not be manufacture. For the same reason, the judgment in the case of Minerals and
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Dy.No.47932/2018
Metals Trading C...