Supreme Court · 1978 INSC 247 · Decided 30 November 1978
Indian Hard Metals (P) LTD. v. Union of India
- Court
- Supreme Court of India
- Citation
- 1978 INSC 247 · [1979] 2 S.C.R. 469
- Case number
- CIVIL APPEAL No. 571/1969
- Decided
- 30 November 1978
- Bench
- R.S. SARKARIA, V.D. TULZAPURKAR, A.P. SEN (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 131
Headnote
469 Indian Customs Tariff Act, 1934 (32 of 1934), Item Nos. 26, 70(7) and 87-Wolfram ore containing tungsten ore of 75%-Whether assessable under Item 26 or Item 70(7) or under residuary lte1n 87. The appellant imported wolfram ore. The Customs Authorities classified the said ore under the rate of 60% ad valorem. Metallic ores (Item 26) and cobalt, cbro~ mium, tungsten magnesium etc. [Item No. 70(7)1 are allowed to be imported free of duty. The aforesaid classification was upheld by the Assistant Collector of Customs and the appeal to the Commissioner of Customs was dismissed. The
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