CUSTOMS, EXCI SE AND SERVI CE TAX APPELLATE TRI BUNAL HYDERABAD Division Bench – Court No. – I Miscellaneous Application No. C/ EH/ 30015/ 2025 in Customs Appeal No. 27929 of 2013 (Arising out of Order-in- Appeal No.35/2013-VCH dt.14.08.2013 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Visakhapatnam)

M/ s Hira Power & Steels Ltd Unit-1, Plot No.557, 563 & 564, Urla Industrial Area, ......Appellant Raipur, Chhattisgarh – 492 003 VERSUS Commissioner of Customs Visakhapatnam - Cus ……Respondent

4^th Floor, Customs House, Port Area, Visakhapatnam, Andhra Pradesh – 530 035 WITH Customs Appeal No. 28482 of 2013 (Arising out of Order-in- Appeal No.71/2013-VCH dt.21.10.2013 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Visakhapatnam)

M/ s Manganese Products Corporation

646, Tharsa Road, Kanhan, ......Appellant Nagpur, Maharashtra – 441 401 VERSUS Commissioner of Customs Visakhapatnam - Cus ……Respondent

4^th Floor, Customs House, Port Area, Visakhapatnam, Andhra Pradesh – 530 035 WITH Customs Appeal No. 28483 of 2013 (Arising out of Order-in- Appeal No.45/2013-VCH dt.24.09.2013 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Visakhapatnam)

M/ s Hira Electro Smelters Pvt Ltd Plot No.367, APIIC Growth Centre, Bobilli, ......Appellant Vizianagaram, Andhra Pradesh VERSUS Commissioner of Customs Visakhapatnam - Cus ……Respondent

4^th Floor, Customs House, Port Area, Visakhapatnam, Andhra Pradesh – 530 035 WITH Customs Appeal No. 20283 of 2015 (Arising out of Order-in- Appeal No.143 & 144/2014-VCH dt.10.11.2014 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Visakhapatnam)

M/ s Raghuvir Ferro Alloys Pvt Ltd

130-137, Sector-C, Urla Industrial Area, ......Appellant Raipur, Chhattisgarh – 493 221 VERSUS Commissioner of Customs Visakhapatnam - Cus ……Respondent

4^th Floor, Customs House, Port Area, Visakhapatnam, Andhra Pradesh – 530 035 AND Customs Appeal No. 20284 of 2015 (Arising out of Order-in- Appeal No.143 & 144/2014-VCH dt.10.11.2014 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Visakhapatnam)

M/ s Raghuvir Ferro Alloys Pvt Ltd

130-137, Sector-C, Urla Industrial Area, ......Appellant Raipur, Chhattisgarh – 493 221 VERSUS Commissioner of Customs Visakhapatnam - Cus ……Respondent

4^th Floor, Customs House, Port Area, Visakhapatnam, Andhra Pradesh – 530 035 Appearance:-

Ms. Jeevlin Jiji, Advocate for the Appellants.

Shri A. Rangadham & Shri V.R. Pavan Kumar, ARs for the Respondent. Coram: HON'BLE MR. A.K. JYOTISHI, MEMBER (TECHNICAL)

HON'BLE MR. ANGAD PRASAD, MEMBER (JUDICIAL)

FI NAL ORDER No. A/ 30103-30107/ 2026 Date of Hearing: 12.11.2025 Date of Decision: 25.02.2026 [Order per: ANGAD PRASAD]

M/s Hira Power & Steels Ltd (hereinafter referred to as the appellant)

are in appeal against OIA dt.14.08.2013 in Appeal No.C/27929/2013; M/s Manganese Products Corporation (hereinafter referred to as the appellant) are in appeal against OIA dt.21.10.2013 in Appeal No. C/28482/2013; M/s Hira Electro Smelters Pvt Ltd (hereinafter referred to as the appellant) are in appeal against OIA dt.24.09.2013 in Appeal No.C/28483/2013 & M/s Raghuvir Ferro Alloys Pvt Ltd (hereinafter referred to as the appellant) are in appeal against common OIA dt.10.11.2014, in Appeal Nos. C/20283/2015 & C/20284/2015, whereby, the Commissioner (Appeals) have rejected the appeals filed by the appellants and denied them the benefit of exemption from payment of CVD in terms of S.No.04/2006-CE dt.01.03.2006 on the ground that imported goods are not ‘Manganese Ores’ as the said goods have undergone washing, removal of waste and sizing and therefore, are ‘Manganese Concentrates’.

2. The brief facts of the case are that the appellants imported ‘Manganese Ore’ lumps by classifying the same under Tariff item 2602 00 10. The appellants claimed clearance of the said goods without payment of CVD in terms of exemption Notification No.04/2006-CE dt.01.03.2006. The Bills of Entry