1983 (5) TMI 247

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.... it were an Appeal presented before it. 2. The appellants through Minerals & Metal Corporation of India imported 70 tons of `Manganese Dioxide' Ex. s.s. Giorgis Mathmthees. Vide B.E. No. 2142, dated 11-7-1974, the goods were classified under Item 28 of I.C.T. as it then stood and appropriate duty realised. The appellants claimed refund of duty on the ground that the imported goods are unprocessed ore and should have been classified under Item 26, I.C.T. The Assistant Collector of Customs, Refund, by his order dated 18-12-1975, rejected the claim for refund as untenable on the ground that the imported goods were found to be coarse powder composed of about 95 manganese dioxide. In appeal, the Appellate Collector of Customs, Bombay by ....

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....ng any ore. Crushing is only a physical process and reduction of the particle size by crushing cannot change the basic composition of the material from Ore to Chemical. The Assistant Collector and Appellate Collector were not justified in treating Ore as Chemical simply because it was in the form of powder. Shri Beri, in support of his arguments relied on M.M.T.C. v. Union of India & Ors., AIR 1972 S.C. 2551 = 1983 E.L.T. 1542 (S.C.) and Government of India's decision dated 3-3-1972. 4. On behalf of the Department, Shri A.K. Jain, S.D.R. submitted that the imported Ore was battery grade; it means it has undergone special treatment for the purpose. He supported the order of the lower authorities. 5. In Minerals & Metals Tradi....

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....is in powder or granule form is wholly immaterial. What has to be seen is what is meant in international trade and in the market by Wolfram ore containing 60% or more WO3. On that there is preponderating weight of authority both of experts and books and of writing on the subject which show that Wolfram ore when detached and taken out from the rock in which it is embedded either by crushing the rock and sorting out pieces of Wolfram or by washing or magnetic separation and other similar and necessary process it becomes a concentrate but does not cease to be ore. Unless the ore is roasted or treated with any chemical it cannot be classed as processed." 6. From the aforesaid decision of the Supreme Court, it would be seen that the auth....