TMI Blog1972 (8) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... ged on 200 metric tons of Wolfram Ore imported by the appellant Corporation from the U.S.S.R. 2. The facts are not in dispute. In October 1953 the appellant entered into a contract with a Moscow concern for the purchase of 200 metric tons of Wolfram Concentrate. The chemical composition of the goods apart from other components was to contain WO3 the minimum percentage being 65%. The Office of the Chief Controller of Imports and Exports, Government of India, granted an import license on November 21, 1963 permitting import of the aforesaid Wolfram Ore. The goods arrived in Bombay on January 14, 1964. It appears that certain tests were carried out by the Deputy Chief Chemist of Customs. The customs authorities levied duty under item 87 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... special specifications by dressing and are therefore not classifiable as 'ores' . The appellant then took the matter in revision to the Government. The order of the Government was passed by the Joint Secretary on. November 25, 1966. According to his view examination of the sample of goods showed that the goods were in the form of fairly uniform granules. Further they had been separated not only from the rock but also from various other impurities and had been subjected to such processing as would, take them out of the category of metallic re. Thus the correct position was that the goods imported were intermediary articles between ore and metal and had been correctly assessed under item 87. 4. The relevant entries in the Import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .... The certificate dated January 13, 1965 of Derby Company contains the following statement: In accordance with International Wolfram Ore Contract 'B' which is the standard form, on which the vast majority of Wolfram ore concentrates are based, such ore of normally acceptable merchantable quality contains a minimum of 65% WO3. Wolfram bearing material as mined, contains frequently less than 0.5% of WO3 and as much as a content of 2% of WO3 is rare. In order to produce a usable ore concentration operations are necessary which involve crashing, washing and similar process separating the useless gangue to bring it to a minimum 65% WO3 content without which it is not regarded as an acceptable wolfram ore or wolfram concentr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Co. London has already been referred to. Alongwith the appellant's statement of the case an extract from the Brussels Tariff nomenclature has been attached as annexure A. In Chapter XXVI with the heading Metallic Ore etc para 26.01 deals with Metallic Ores and Concentrates....The relevant and material portions from these extracts may be reproduced : Ores are seldom marketed before preparation for subsequent metallurgical operations. The most important preparatory processes are those aimed at concentrating the ores. For the purposes of the present hearing, the term concentrates applies to ores which have had part or all of the foreign matter removed by special treatments, either because such foreign matter might hamper subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant that the normally acceptable merchantable quality of wolfram or tungsten contains a minimum 65% WO3. This is the unable ore and it is in that sense that it is commercially understood. Wolfram ore when mined contains only 5 to 2 per cent WO3 and in order to make it usable and merchantable ore with minimum 65% WO3, concentration is necessary. If items 26 of the Import Tariff is to be restricted to Wolfram being material containing 5 to 2 per cent WO3 it would be mainly rock which can neither be imported in large quantity and which will have no market. The separating of wolfram ore from the rock to make it usable ore is a process of selective mining. It is not a manufacturing process. The important test is that the chemical structur ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
