Page 201 - ELT_3rd_1st May 2020_Vol 372_Part

2020 ] MULCHAND M. ZAVERI v. COMMISSIONER OF CUSTOMS, AHMEDABAD 423

quent metallurgical operations. The most important prepara-
tory processes are those aimed at concentrating the ores.
For the purposes of headings 26.01 to 26.17, the term “concen-
trates” applies to ores which have had part or all of the foreign mat-
ter removed by special treatments, either because such foreign
matter might hamper subsequent metallurgical operations or
with a view to economical transport.
Processes to which products of headings 26.01 to 26.17 may
have been submitted include physical, physico-chemical or
chemical operations, provided they are normal to the prepara-
tion of the ores for the extraction of metal. With the exception
of changes resulting from calcination, roasting or firing (with
or without agglomeration), such operations must not alter the
chemical composition of the basic compound which furnishes
the desired metal.
The physical or physico-chemical operations include crushing,
grinding, magnetic separation, gravimetric separation, flota-
tion, screening, grading, agglomeration of powders (e.g., by
sintenng or pelleting) into grains, balls or briquettes (whether
or not with the addition of small quantities of binders), dry-
ing, calcination, roasting to oxidise, reduce or magnetise the
ore, etc. (but not roasting for purposes of sulphating,
chloridating, etc.).
The chemical processes are aimed at eliminating the unwanted
matter (e.g., dissolution).
Concentrates of ores obtained by treatments, other than calcin-
ing or roasting, which alter the chemical composition or crys-
tallographic structure of the basic ore are excluded (generally
Chapter 28). Also excluded are more or less pure products ob-
tained by repeated physical changes (fractional crystallisation,
sublimation, etc.), even if there has been no change in the
chemical composition of the basic ore.”
1 4.1 From the above it is seen that as per HSN the term ‘ore’ applies on-
ly to ‘metalliferous minerals’ which are ‘extracted from mines’ or to ‘native met-
als in their gangue (e.g. metalliferous sands)’. The website http://kolibri.
teacherinabox.org.au/describes ‘native metal’ as follows
“Any metal that is found in its metallic form, either pure or as an alloy, in na-
ture.”
Website https://www.azomining.com/describes ‘native metal’ as -
“Native metal is the uncombined form of metal that occurs in nature. It is the
pure, metallic form that does not occur in combination with other elements. Na-
tive metals are either found as native deposits singly or as alloys.”
Dictionery.com defines ‘Gangue’ as -
“rock or mineral matter of no value occurring with the metallic ore in a vein or
deposit.”
Merriam Webster dictionary defines ‘Gangue’ as -
“the worthless rock or vein matter in which valuable metals or minerals occur”
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1 Paragraph number as per official text.
EXCISE LAW TIMES  1st May 2020  201