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        <h1>Appellant entitled to duty refund for Wolfram Ore import classified as metallic ore.</h1> <h3>MINERAL & METALS TRADING CORPORATION OF INDIA Versus UNION OF INDIA AND OTHERS</h3> MINERAL & METALS TRADING CORPORATION OF INDIA Versus UNION OF INDIA AND OTHERS - 1983 (13) E.L.T. 1542 (SC), 1973 (1) SCR 997, 1972 AIR 2551, 1972 (2) SCC ... Issues:Refusal to refund duty on Wolfram Ore import under Item 87 of Import Tariff.Analysis:The appellant entered into a contract for Wolfram Ore with a Moscow concern, meeting the required chemical composition. Import license granted, goods arrived in Bombay, and duty levied under Item 87 at 60%. The appellant claimed refund, arguing the goods fell under different tariff items. The Asstt. Collector held the goods were Concentrate, not Ore, thus assessable under Item 87. Appellate Collector upheld this decision, stating the goods were not simple ores but specially processed. The Govt. Joint Secretary affirmed this view, noting the goods were granules separated from impurities, not qualifying as metallic ore.The key issue was whether the Wolfram Ore imported fell under Item 26 of the Import Tariff, covering metallic ores. The appellant argued the ore's commercial understanding and merchantable quality containing 65% WO3 classified it as metallic ore. Expert opinions and certificates supported the claim that Wolfram Ore concentrate, even in granule form, remained ore and not a manufactured product. Selective mining processes were highlighted, emphasizing that no chemical treatment or roasting was applied to the imported ore.The judgment emphasized that interpreting taxing statutes should consider the commercial understanding of the goods, not just scientific or technical definitions. The Wolfram Ore imported by the appellant, meeting the criteria of metallic ore under Item 26, was entitled to a refund of the duty paid. The appeals were allowed, directing the refund of the duty amounts collected, and setting aside the previous orders, including that of the Central Government.

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