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Issues Involved:
1. Delay in filing the appeal. 2. Classification of imported goods as "Scheelite Concentrates (Australian King Island Scheelite Tungsten Ore)" under Heading 2611.00 or as inorganic chemical calcium tungstate under Chapter 28. 3. Applicability of the Supreme Court decision in MMTC v. UOI. 4. Interpretation of Chapter Note 2 of Chapter 26. 5. Evidentiary value of expert opinions and test reports. Issue-wise Detailed Analysis: 1. Delay in Filing the Appeal: The Collector of Customs (Appeals) found that the appeal was delayed by 9 days and no request for condonation was made. However, the Tribunal condoned the delay, accepting the explanation that the incorrect address of the Appellate Authority in the preamble of the Assistant Collector's order caused the delay. The appeal was filed in time at the address indicated, thus the delay was deemed condonable. 2. Classification of Imported Goods: The appellants classified the imported goods under Heading 2611.00 of the Customs Tariff Act, which covers "tungsten ores and concentrates." They argued that the goods, described as Scheelite Concentrate, should be classified under this heading based on its chemical composition and trade usage. The Customs House laboratory, however, identified the goods as inorganic chemical calcium tungstate, suggesting classification under Chapter 28, which covers inorganic chemicals. The Assistant Collector concluded that the goods were synthetic products, not natural ores, and thus should be classified under Chapter 28. This decision was upheld by the Collector (Appeals) on both merits and the issue of timeliness. 3. Applicability of the Supreme Court Decision in MMTC v. UOI: The appellants relied on the Supreme Court decision in MMTC v. UOI, which held that the chemical structure of the ore should remain the same regardless of its form (powder or granule). The Tribunal, however, noted that the Supreme Court decision was based on the Indian Customs Tariff, not the Customs Tariff Act, 1975, which includes specific section and chapter notes. Therefore, the MMTC decision was not directly applicable. 4. Interpretation of Chapter Note 2 of Chapter 26: Chapter Note 2 of Chapter 26 defines "ores" and excludes minerals subjected to processes not normal to the metallurgical industry. The Tribunal found that the imported goods, described as artificial scheelite, had undergone additional processes such as chemical precipitation, which are not normal to the metallurgical industry. Therefore, the goods could not be classified under Chapter 26. 5. Evidentiary Value of Expert Opinions and Test Reports: The appellants presented certificates from the National Chemical Laboratory, Pune, and expert opinions suggesting that the imported goods were similar to natural scheelite. However, the Tribunal gave more weight to the Customs House laboratory's test report, which identified the goods as inorganic chemical calcium tungstate. The Tribunal also noted that the expert opinions did not consider the suppliers' literature, which described the goods as chemically precipitated artificial scheelite. Separate Judgments: Majority Decision: The majority of the Tribunal, including the President, agreed with the classification under Chapter 28. They concluded that the goods were inorganic chemicals and not ores, as they had undergone chemical precipitation, a process not normal to the metallurgical industry. The appeal was thus rejected. Dissenting Opinion: One member dissented, arguing that the product should be classified as tungsten ore under Heading 2611.00. He emphasized that the product was described as scheelite concentrate in the Bill of Entry and that the processes it underwent were normal for making the ore transportable and usable. He relied on the Supreme Court decision in MMTC v. UOI and expert opinions supporting the classification as ore. Final Decision: In view of the majority decision, the appeal was rejected, and the goods were classified under Chapter 28 as inorganic chemical calcium tungstate.
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