[Order per: A.K. JYOTI SHI ]

M/s Sarda Energy & Minerals Ltd (hereinafter referred to as the appellants/importers), are in appeal against OIA dt.03.03.2014 & OIA dt.12.04.2016, vide Appeal Nos. C/21916/2014 & C/30455/2016 respectively. M/s Maithan Alloys Ltd (hereinafter referred to as the appellants/importers), are in appeal against OIA dt.09.03.2015, vide Appeal No. C/21338/2015 and M/s Indsil Energy & Electrochemicals Ltd (hereinafter referred to as the appellants/importers), are in appeal against OIA dt.31.08.2016, vide Appeal No. C/31110/2016.

2. The appellants are, inter alia, importers of Manganese ores. While importing the same, the department denied them the exemption from payment of CVD in terms of S.No.4 of Notification No.04/2006-CE dt.01.03.2006 on the ground that the imported goods were not ‘Manganese ores’ as the said goods have undergone washing, removal of waste, sizing, etc., and therefore, they are ‘Manganese Ore Concentrate’ and accordingly, not covered under the said exemption notification. After due assessment of Bills of Entries (BEs), the Original Adjudicating Authorities have confirmed the demands by denying the exemption under S.No.4 of Notification No.04/20