https://www.taxtmi.com/caselaws?id=200287 Tariff classification of wolfram ore concentrate turned on commercial identity, not whether the material was in the exact state in which it was mined. Ore that had only undergone crushing, washing, sorting or similar normal preparatory processes, without roasting or chemical alteration, retained its character as ore because it was still marketed as concentrated merchantable ore. On that reasoning, the goods were classifiable as metallic ore under item 26 and not as an intermediate product under item 87, so duty was not leviable and the refund claim succeeded. en-us Thu, 24 Aug 1972 00:00:00 +0530 Sat, 24 Mar 2018 17:13:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200287 Tariff classification of wolfram ore concentrate turned on commercial identity, not whether the material was in the exact state in which it was mined. Ore that had only undergone crushing, washing, sorting or similar normal preparatory processes, without roasting or chemical alteration, retained its character as ore because it was still marketed as concentrated merchantable ore. On that reasoning, the goods were classifiable as metallic ore under item 26 and not as an intermediate product under item 87, so duty was not leviable and the refund claim succeeded. Case-Laws Indian Laws Thu, 24 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200287