https://www.taxtmi.com/caselaws?id=41363 Commercial and trade parlance, not a purely scientific description, determines the classification of imported wolfram ore under taxing statutes. Wolfram ore containing 65% WO3, imported in concentrated, powdered or granular form, remained metallic ore where it had only undergone preparatory processes such as crushing, washing, sorting and magnetic separation, because those steps did not amount to manufacture and did not change its chemical structure. As the goods were not roasted or chemically treated, their character as ore concentrate was unchanged. The material was therefore classifiable as metallic ore under Item 26 and not as an unspecified article under Item 87. en-us Thu, 24 Aug 1972 00:00:00 +0530 Tue, 20 Jan 2026 17:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41363 Commercial and trade parlance, not a purely scientific description, determines the classification of imported wolfram ore under taxing statutes. Wolfram ore containing 65% WO3, imported in concentrated, powdered or granular form, remained metallic ore where it had only undergone preparatory processes such as crushing, washing, sorting and magnetic separation, because those steps did not amount to manufacture and did not change its chemical structure. As the goods were not roasted or chemically treated, their character as ore concentrate was unchanged. The material was therefore classifiable as metallic ore under Item 26 and not as an unspecified article under Item 87. Case-Laws Customs Thu, 24 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41363