INDIAN HARD METALS (P) LTD. vs UNION OF INDIA

The Supreme Court held that the imported wolfram ore, containing 74% tungsten, should be classified under Item 26 or Item 70(7) of the Indian Customs Tariff Act, 1934, and not under the residuary Item 87. The Court emphasized that the classification must consider the nature of the ore and the process of selective mining, which does not alter its chemical composition. Consequently, the Court ruled that no duty was leviable on the ore, and the appellants were entitled to a refund of the duty paid.