https://www.taxtmi.com/caselaws?id=40514 The Court ruled in favor of the appellant in a case concerning the classification of imported wolfram ore under the Indian Customs Tariff. The ore, with a tungsten concentrate of 75% obtained through physical processes, was deemed to be of marketable quality under Item 70(7), making it duty-free. Expert opinions and certificates supported the appellant's position, emphasizing that physical processes do not alter the ore's chemical structure. As a result, the appellant was granted a refund of the duty paid, and the previous classification was overturned, directing authorities to process the refund accordingly. en-us Thu, 30 Nov 1978 00:00:00 +0530 Mon, 04 Aug 2014 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40514 The Court ruled in favor of the appellant in a case concerning the classification of imported wolfram ore under the Indian Customs Tariff. The ore, with a tungsten concentrate of 75% obtained through physical processes, was deemed to be of marketable quality under Item 70(7), making it duty-free. Expert opinions and certificates supported the appellant's position, emphasizing that physical processes do not alter the ore's chemical structure. As a result, the appellant was granted a refund of the duty paid, and the previous classification was overturned, directing authorities to process the refund accordingly. Case-Laws Customs Thu, 30 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40514