M/S STAR INDUSTRIES vs COMMISSIONER OF CUSTOMS(IMPORTS) RAIGAD

The Supreme Court addressed the eligibility of Roasted Molybdenum Ore/Concentrate for exemption from countervailing duty (CVD) under Notification No. 4/2006-CE. The Court held that the term 'Ores' in the notification does not encompass 'Ore Concentrate', thus affirming that the assessee is liable to pay CVD as per Section 3(1) of the Customs Tariff Act, 1975. The judgment clarified the distinction between 'Ores' and 'Ore Concentrate', leading to the dismissal of the appeal.