TMI Blog1972 (8) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - 877-879 of 1967 - - - Dated:- 24-8-1972 - K.S. Hegde, A.N. Grover and D.G. Palekar, JJ. [Judgment per : Grover, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey are mined. As such, ores in powder form cannot qualify for assessment under item 26 I.C.T. as they are not in a condition in which they are mined. Further the goods imported are Wolfram Ore Concentrate and not Wolfarm Ore as mixed. Concentration of ore is considered a manufacturing process which will exclude its assessment under Item 26 I.C.T." 3. These orders were passed by the Asstt. Collector because the goods had been imported in three consignments. The matter was taken in appeal to the Appellate Collector of Customs. He disposed of the matter in January 1965. Before him a good deal of evidence was produced both from authoritative books and in the shape of certificates from experts that the goods were metallic ore. The Appellate C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue 6. The short question that has to be decided is whether Wolfram Ore WO3 65% falls within Item 26 which covers metallic ores of all sorts with the exceptions mentioned therein. It is and cannot be disputed that Wolfram Ore which was imported does not fall within the exceptions. All that had, therefore, to be determined by the authorities was whether such ore was a metallic ore. In Stroud's Judicial Dictionary, Vol. 3 page 2020 it is stated that "ore" is a metal in its crude state separated from the rock. In the well known treatise on TUNGSTEN, its Metallurgy, Properties and Applications by Colin J. Smithells, 3rd Edition, it is stated that Tungsten ores rarely occur in massive form. These ores are usually found in narrow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erations bringing the material to such a standard are not a manufacturing process but form part of normal wolframite mining activities." 7. According to a letter dated February 3, 1965 from the Director of National Metallurgical Laboratory to the Controller of Customs Wolfram Ore is always selectively mined in the technical terminology. The selectively mined tungsten contains about 7% WO3. Such selective mining does not constitute a manufacturing process. Unless selective mining is done the tungsten ore cannot be exported or even sold in the country of its origin. Thus the import of selectively mined tungsten ore containing 65% WO3 or more should not be regarded as the import of a product which has been manufactured overseas and has passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... physico-chemical or chemical operations, provided that they are normal to the preparation of the ores for the extraction of metal. With the exception of changes resulting from calcination, roasting or firing (with or without agglomeration), such operations must not alter the chemical composition of the basic compound which furnished the desired metal. The physical or physico-chemical operations include crushing, grinding, magnetic separation, gravimetric separation, floatation, screening, grading, agglomeration of powders (e.g.., by sintering or pelleting) into grains, balls or briquettes (whether or not with the addition of small quantities of binders), drying, calcination, roasting to oxidise or magnetise the ore, etc. (but not roastin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has to be seen is what is meant in international trade and in the market by wolfram ore containing 60% or more WO3. On that there is a preponderation weight of authority both of experts and books and of writings on the subject which show that wolfram ore when detached and taken out from the rock in which it is embedded either by crushing the rock and sorting out pieces of wolfram or by washing or magnetic separation and other similar and necessary process it becomes a concentrate but does not cease to be ore. Unless the ore is roasted or treated with any chemical it cannot be classed as processed. 8. It is common ground that the wolfram ore which was imported by the appellants was never subjected to any process of roasting or treatment ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
