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TMI Blog1990 (6) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... the lower authorities. 2. The learned advocate has argued that the appellants case is covered by the Tribunal s Order No. 533/89-C dated 4-9-1989 in their favour. In the said case, the appellants imported Crude Sodium Borate Concentrate. The appellants therein contended that the imported goods were Kernite whose brand name was Rasorite. It was held by the Tribunal in the said case that the goods imported were Kernite (Rasorite). Under Notification No. 147/76-Cus., dated 2-8-1976, Kernite including its concentrates and colemanite including crude calcium borate falling under Chapter 25 of the Customs Tariff Act, 1975 were exempted from the basic customs duty in excess of 40% ad valorem. The Tribunal held that the imported goods were classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) Condensed Chemical Dictionary - 9th Edn. - revised by Gesnor G. Hawley, which shows Kernite - Na2B4O7.4H2O is a natural sodium borate and that Rasorite is the trade name for Sodium Borate Concentrate; (b) Mc-Graw Bill Encyclopedia of Science and Technology - Vol. 7 - Page 383, which says that Kernite is a hydrated borate mineral with chemical composition Na2B4O7.4H2O. It says that the mineral Kernite was earlier called Rasorite; (c) The New Encyclopedia Britannica, Volume 6, 15th Edition, published by Encyclopedia Britannica Inc., which gives formula of Kernite as Na2B4O7.4H2O; (d) Thorpe s Dictionary of Applied Chemistry, Page 49, which shows that Rasorite and Kernite are one and the same and that Rasorite is concentrated by mechanical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of water in it, with many impurities. He has also stated that Rasorite is often used as a synonym for Kernite. 4. The appellants have filed a copy of Report of Indian Institute of Technology, Bombay on mineralogical investigation of Rasorite-46 and Borax pentahydrate and Borax decahydrate, at pages 75 to 76 of paper-book. It says that the mineralogical identification by X-Ray diffraction and infra red spectra confirms that the sample of Rasorite is tallying with the Kernite mineral description, which is also frequently referred to as a Rasorite of around 46% of B2O3 and does not show any signs of artificial recrystallisation. At pages 88 to 89 of the paper-book, the appellants have given quotations from technical books which show that Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Note, he has classified the goods under Heading 28.01/58(1). 7. At page 107 of Nonmetallic Minerals by Raymond B. Ladoo and W.M. Myers, Second Edition, 1951 (Extract filed by the appellants in Appeal No. C/2142/88-C), the following is stated, with two exceptions, all natural borate minerals of any importance are hydrous borates with 4 to 16 molecules of water crystallisation. They are simple borates of sodium or calcium or both, except for the unimportant bakerite and howlite, which also contain silica. The two exceptions first noted are sassolite (natural boric acid) and boracite (magnesium borate and chloride). The Deputy Collector s order indicates that the sample of imported Rasorite-46 contained water crystallisation to the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t one molecule of water of constitution but practically is an alkaline salt, hydrolyzing in aqueous solution to give a slightly alkaline reaction. In addition to USP, quotations cover the technical grade in fine and coarse granular, crystalline, powder, and 99.5% forms. It is packed in barrels or bags as well as being sold in bulk. USP borax contains 52.32-54.92% of anhydrous sodium tatraborate, Na2B40?, corresponding to not less than 99% of the decahydrate. ANHYDROUS BORAX or BORAX GLASS is also sold in bags and bulk. As a preservative borax is not permitted in food products. It is used in medicine as a mild antiseptic. Other uses are in ceramics, glass, glazes, solders, detergents, fluxes, etc. SODIUM METABORATE, NaBO2, or as often desi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Tariff Act, 1975 reads as follows :- 1. Except where the context otherwise requires, this chapter is to be taken to apply only to goods which are in the crude state, or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical process (not including crystallization) but not calcined or subjected to any further process other than a process specially mentioned in respect of goods described in Note 3. According to this Chapter Note 1, Borate subjected to the process of crystallization will not be classifiable under Chapter 25 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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