Maithan Alloy Delay Condoned, Ore Classification Issue Pending

Authority: Supreme Court of India

Order Date: 20-07-2026

Case Overview

• Petitioner: M/s Maithan Alloy Limited; Respondent: Principal Commissioner of Customs.
• Applications: IA No. 196785/2026 (condonation of delay in filing appeal IA No. 196786/2026) and stay application.
• The matter arises from an impugned final judgment and order dated 09-01-2026 of the Customs, Excise and Service Tax Appellate Tribunal Regional Bench, Hyderabad (CA No. 21338/2015).
• Core legal question: whether washing of ore to remove impurities constitutes “treating” the ore as a concentrate under HSN Chapter 26, affecting customs duty classification.
• The same question is concurrently pending before the Supreme Court in Civil Appeal Diary No. 25066/2026, where an interim order had previously been issued.

Final Outcome

• The Court condoned the delay in filing the appeal.
• Issued notice on the substantive issue, returnable within eight weeks.
• Directed that any interim relief previously enjoyed by the appellant during the Tribunal proceedings shall continue.
• Tagged the present proceedings with Civil Appeal Diary No. 25066/2026 for coordinated consideration.

Topics: Customs Classification, Judicial Procedure