MINERALS & METALS TRADING CORPORATION OFINDIA LTD. vs UNION OF INDIA & OTHERS

The Supreme Court held that wolfram concentrate with a minimum of 65% WO3 is considered 'ore' under item 26 of the Import Tariff, rejecting the Customs authorities' classification of it as a manufactured product. The Court emphasized that the interpretation of taxing statutes should align with commercial understanding rather than scientific definitions. Consequently, the appellant's claim for a refund of the duty levied was upheld, affirming that the concentrate is indeed importable as 'ore'.