Hence this appeal.
Appeal by Special Leave from the Order dated the 6th September, 1968/26th October 1968 of the Government of India, Ministry of Finance Department of Revenue and Insurance bearing No.
B. Datar and Miss A. Subhashini, for the Respondent.
L. Nain, Mrs. A. K. Verma for J. D. Dadachanji Co., for the Appellant.
The classification made under the residuary item 87 at the time of the import was upheld by the Assistant Collector of Customs and the Commissioner of Customs dismissed the appeal of the assessee by an order dated July 31, 1965, holding that the 381 bags of wolfram ore was companyrectly assessable at the rate of 60 per cent duty under item 87 of the Indian Customs Tariff, and number being companyered either by entry 26 or 70 7 of the Indian Customs Tariff, was number duty free.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The Judgment of the Court was delivered by SARKARIA, J. This is an appeal by special leave against an order of the Government of India, Ministry of Finance Department of Revenue and Insurance .
The order was passed by Shri B. Sen, Commissioner Revision applications , Government of India.
62,871.03P., instead of classifying the imported ore either under item 26 of item 70 7 which are free from duty.
SECTION XXII ARTICLES NOT OTHERWISE SPECIFIED 87 All other articles number otherwis specified.
Revenue 60 per cent ad valorem.
The appellant preferred a revision petition under s. 131 of the Customs Act to the Government of India who declined to interfere and dismissed the revision.
Indian Hard Metal P Ltd., the appellant, had imported 15 metric tonnes of wolfram ore from London.
duty rate of 26 Metallic ores all X Free X sorts except ores and pigments ores and antimony ore.
The Customs authorities classified the said ore under item 87 of the Indian Customs Tariff and charged duty at the rate of 60 per cent ad valorem amounting to Rs.
5262 of 1968.
70 7 Cobalt chromium tungsten X Free magnesium and all other numberferrous virgin metals number otherwise specified.
These relevant items, as entered in the Imported Tariff, may be set out as under Item Name of Article Nature of Standard No.
571 of 1969.
