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2018 (5) TMI 683 - AT - CustomsMis-declaration of imported goods - four consignments of Lead Ore cleared by the appellant on payment of customs duty - The department has made out the case of mis-declaration and claimed that the seized goods are Lead concentrate - Held that: - the definition mentioned in the Wikipedia is not a reliable source. The Lead Ores are different types, namely, Galena, Cerussite, Anglesite. In the SCN, it is mentioned that the percentage of Lead in Galena Ore is 86.6% - The Hon’ble Supreme Court of India in the case of M/s Indian Hard Metals P Ltd. Vs. Union of India [1978 (11) TMI 60 - SUPREME COURT OF INDIA] observed that the ore may contained 62% to 79% of Tungsten. In the Lead Ore contents varies from 37.20% to 68.71%. It may also be mentioned that in the iron ore also the process of washing has taken place and iron ore become the super quantity of iron ore, but, remains the iron ore. Appeal allowed - decided in favor of appellant.
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