Judgment

GROVER, J.:- These appeals by special leave are from an order of the Government of India passed in November 1966 refusing to refund the duty charged on 200 metric tons of Wolfram Ore imported by the appellant Corporation from the U.S.S.R.

2. The facts are not in dispute. In October 1963 the appellant entered into a contract with a Moscow concern for the purchase of 200 metric tons of Wolfram Concentrate. The chemical composition of the goods apart from other components was to contain WO3 the minimum percentage being 65%.The Office of the Chief Controller of Imports and Exports, Government of India, granted an import license on November 21, 1963 permitting import of the aforesaid Wolfram Ore. The goods arrived in Bombay on January 4, 1964. It appears that certain tests were carried out by the Deputy Chief Chemist of Customs. The customs authorities levied duty under item 87 of the First Schedule - Import Tariff, at the rate of 60% amounting to Rupees 4,13,796.24. The appellant paid that amount under protest. The appellant claimed refund on the ground that no duty was leviable as the goods imported fell either under item 28 or 70 (7) of the said Schedule. On September 14, 1964