Authority: Supreme Court of India
Order Date: 13-07-2026
Case Overview
- Civil Appeal Diary No. 25066/2026 filed by Raghvir Ferro Alloys Pvt. Ltd. (petitioner) against the Commissioner of Customs, Visakhapatnam (respondent), arising from the impugned final judgment and order dated 25‑02‑2026 in CA No. 20283/2015 passed by the Customs, Excise and Service Tax Appellate Tribunal, Circuit Bench Hyderabad.
- Multiple interlocutory applications were listed, including IA No. 184530/2026, IA No. 184529/2026, IA No. 184717/2026, IA No. 184716/2026, IA No. 190374/2026, IA No. 190079/2026, IA No. 190078/2026, IA No. 191173/2026, IA No. 191174/2026, seeking condonation of delay in filing or refiling and stay applications.
- The core dispute concerns whether washing of imported ore to remove impurities constitutes “treatment” that converts the ore into a “concentrate” under HSN Chapter 26 headings 26.01‑26.17.
- Petitioners contend that the Tribunal earlier treated the same goods as ore, not concentrate, and that the impugned order relied on HSN explanatory notes which define “concentrate” as ore that has undergone special treatment to remove foreign matter. They argue no evidence of such special treatment exists, so classification as ore is appropriate.
- Counsel for the petitioner included Chetan Arora (advocate), Krishnamohan K., Balbir Singh, Bhishma Ahluwalia, Prerna Jain Kala, Shivali Shah, Pragati Tiwari. No counsel was listed for the respondent.
Final Outcome
- The Court condoned the procedural delays raised in the interlocutory applications.
- The Court framed the issue for determination: “whether washing of ore to remove its impurities would amount to treating it as to make it a concentrate?”
- The Court issued notice to the parties, returnable within eight weeks.
- The interim order, if any, that the petitioner was enjoying during the Tribunal proceedings shall continue pending the final determination.
Topics: Customs Classification, Legal Procedure