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1972 (8) TMI 46 - SC - CustomsWhether Wolfram Ore W03 65% falls within item 26 which covers metalic ores of all sorts with the exceptions mentioned therein? Held that:- It is common ground that the wolfram ore which was imported by the appellants was never subjected to any process of roasting or treatment with chemicals to remove the impurities. It thus remained wolfram ore concentrate containing 65% W03 which was of the merchantable quality and was known commercially as such and imported as ore. Apart from all this it must be remembered that in interpreting items in Taxing Statutes resort should be had not to the scientific or technical meaning but to the meaning attached to them by those dealing in them in their commercial sense. There can, therefore be no manner of doubt that the goods imported by the appellants fell within item 26 of the Import Tariff and no duty was leviable on them. The appellants were entitled to the refund of the amounts which were paid by them by way of duty. Appeals are allowed. The respondents are directed to make appropriate orders for refunding the amounts collected from the appellants by way of duty on the goods in question.
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