JUDGMENT

A.K. SIKRI, J.

The appellant (hereinafter referred to as the 'assessee') is engaged in the manufacture of Ferro-Alloys falling under Chapter 72 of Central Excise Tariff. One of the inputs for manufacture of Ferro-Alloys is Roasted Molybdenum Ore/Concentrate. The assessee has been regularly importing the aforesaid material i.e. Roasted Molybdenum Ore/Concentrate (hereinafter referred to as the 'Ore Concentrate').

2. It is not in dispute that the import of Ore Concentrate is, otherwise, subject to additional duty of custom i.e. countervailing duty (CVD) in addition to normal custom duty. However, vide Notification No. 4/2006-CE dated March 01, 2011, which is a general exemption notification, various items, either fully or partially, exempted from payment of excise duty. One of the items described in this notification is 'Ores' which is mentioned at Sl. No.4 and the excise duty payable is Nil. In case, the aforesaid goods imported by the assessee, namely, 'Ore Concentrate' falls within the aforesaid entry, as a fortiori, no CVD would be payable on the import of th