Wolfram ore import classification confirmed as metallic ore in commercial sense, entitling importer to duty refund.

Import of wolfram ore concentrate (65% W03) turned on tariff classification by commercial meaning rather than technical or scientific processing. The ore was unroasted and imported in merchantable concentrate form, so it fell within the import tariff item for metallic ores as understood commercially, rendering the duty charge misplaced and refundable to the importer.

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Issues: Whether wolfram (tungsten) ore/concentrate containing minimum 65% WO3 is classifiable as a 'metallic ore' under Item 26 of the Import Tariff (and therefore duty-free) or is an processed/article not otherwise specified falling under Item 87 (dutiable).

Analysis: The Court considered the commercial and trade meaning of 'ore' and 'concentrate' and applied international practice and authoritative technical material showing wolfram ore is normally marketed as a concentrate containing about 60-70% WO3 obtained by preparatory operations such as crushing, washing, gravimetric or magnetic separation. Such preparatory or selective mining operations, which do not alter the chemical composition or involve roasting or chemical treatment, are part of normal ore preparation and do not amount to manufacture. The Court held that the form (powder or granules) is immaterial; what matters is the nature of the product in commerce and whether chemical/manufacturing processes have been applied.

Conclusion: The wolfram ore concentrate containing 65% WO3 falls within Item 26 of the Import Tariff and is duty-free; the decision is in favour of the Assessee and a refund of duties paid is directed.

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