1985 (5) TMI 235 - Commissioner - Customs

Summary

The appellant imported Ultrasil VN-3 (precipitated silica) and claimed refund of CVD. The Assistant Collector rejected the refund claim, stating precipitated silica was not mineral silica. The appeal was filed, arguing that precipitated silica was used as extender, suspending agent, or filler. The Commissioner found that the term "mineral" in the notification did not exclude precipitated silica. The appeal succeeded, and the refund was granted. (Case: Collector of Customs (Appeals), Bombay, 1985 (5) TMI 235)