Page 217 - ELT_3rd_1st May 2020_Vol 372_Part

2020 ] MULCHAND M. ZAVERI v. COMMISSIONER OF CUSTOMS, AHMEDABAD 439
preciate that variation in the proportions of contents is noticed in naturally oc-
curring minerals from place to place. The quality of composition of Ores cannot
be standardized as they are naturally occurring substances. Moreover the tar-
iff/HSN does not prescribe any minimum or maximum limit in the definition of
‘Ore’.
6.6 Learned Counsel has also relied on the fact that observations re-
garding general appearance of colour of the sample was not made on the basis of
any equipment but just by physical observation. Learned Counsel has sought to
discredit the observations on that basis. It needs to be appreciated that Professor
at IIT is the export in minerals and can be expected to know the characteristics by
which the minerals are generally described.
6.7 The impugned order relies on the observations regarding the ab-
sence of pits or cavities/craters and have smooth surface of the gold metal found
in the sample. It is seen that in the cross-examination the said observations re-
garding presence or absence of cavities/pits and regarding the smoothness of
surface has not been challenged. Learned Counsel has pointed out the use of
word usually in the report and it would indicate that such smoothness of surface
can be found in the naturally obtained substance also. The report/result of report
is as follows :-
(1) Chemical Analysis of Gold Metal :
The chemical analysis as shown in the table indicates that the gold
metal contains 79% Au, 17% CU and 0.11% Ag. This composition of
the gold alloy indicates it to be 18 carat gold variety. About -1.6 wt%
are non-soluble residues.
(2) Gold metal morphology
- A real gold nugget has a wax-like yellow color, however, the
present samples do not show wax-like luster and show bright-
er yellow with pale pinkish shade (plate I).
- Natural gold nuggets typically contain plenty of quartz and
other mineral and dirt trapped within. Real gold nugget usu-
ally possess pitted surface and signs of abrasive polishing. If
the nugget is man-made from melted scrap gold pits and larg-
er craters are usually not seen and the surface would appear
smooth with no pits/craters. The present sample of gold metal
do not show pits or cavities/craters and have a smooth sur-
face. Since it does not have pits and cavities that usually natu-
ral gold nuggets possess, also do not contain other minerals
trapped in it. SEM image at high resolution (plate 3) indicates
absence of trapped minerals and show regular spiked (plate 4)
features that are usually absent natural gold nuggets, as abra-
sion removes it.
Natural gold nuggets possess a regular shape rather than
highly irregular or varied shapes ranging from pear, round,
elongated, flat and dendritic etc. As the highly malleable gold
in the nature during the process of erosion after removal from
the host rock gets tumbled along with hard minerals. This
makes the surface pitted and looses all its shape angularity.
Careful observation of the Plate-1 of the present sample reveal
that gold metals are mostly bulbed, tear drop or highly irregu-
lar very sharp edged, or elongated needle shaped features.
The tear and bulbed shaped nuggets clearly show sharp
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