INDIAN HARD METALS (P) LTD. versus UNION OF INDIA

Wolfram ore concentrate containing about 75% tungsten, obtained by physical processes, remains classifiable as 'ore' within the meaning of Item 26 or Item 70(7) of the Indian Customs Tariff and is thus duty-free; classification under the residuary Item 87 and levy of duty at 60% ad valorem was incorrect.

Parties: Appellant: Indian Hard Metals (P) Ltd.; Respondent: Union of India
Jurisdiction: India
Judgment Date: 30 November 1978
Procedural Posture: Civil Appeal / Appeal by Special Leave From Order of the Government of India, Ministry of Finance (department of Revenue and Insurance), Dated 6th September, 1968 / 26th October, 1968.
Outcome: Appeal allowed with costs; impugned orders set aside.
Legal Topics: Tariff Classification, Import Duty, Interpretation of Tariff Items

Customs Law Tariff Classification Import Duty Interpretation of Tariff Items

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Parties

Indian Hard Metals (P) Ltd.

Appellant

Union of India

Respondent

Procedural Posture

Civil Appeal / Appeal by Special Leave From Order of the Government of India, Ministry of Finance (department of Revenue and Insurance), Dated 6th September, 1968 / 26th October, 1968.

Legal Issues

1 Whether wolfram ore containing about 75% tungsten is classifiable under Item 26, Item 70(7), or residuary Item 87 of the Indian Customs Tariff Act, 1934.

Ratio Decidendi

Court Disposition

Appeal allowed with costs; impugned orders set aside.

Orders

Respondents are directed to make appropriate orders for refunding the import duty paid by the appellants on the goods in question.