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1978 (11) TMI 60 - SC - CustomsWhether Wolfram ore be classified under Item 87 of the Indian Customs Tariff and charged duty at the rate of 60 per cent ad valorem amounting to ₹ 62,871.03 P., instead of classifying the imported ore either under item 26 or Item 70 (7) which are free from duty? Held that:- There is no manner of doubt that the goods imported by the appellants had to be classified as imported ore, falling either under Item 26 or Item 70(7) of the Import Tariff, and as such, no duty was leviable on them. The appellants are, therefore, entitled in the refund of the duty paid by them on the goods in question. In favour of assessee.
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