9911796707
TMI Blog1991 (7) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... eclassification was rejected by the Assistant Collector of Customs, Calcutta by his order-in-original. The Assistant Collector has examined their goods in the light of the literature produced by them and also in the light of Explanatory Notes of Heading 26.01 of CCCN and has rejected their claim for re-assessment under Tariff Heading 26.01(1) CTA. He has held on the basis of the literature produced by the importer that the imported goods are exclusively prepared and meant to be used for battery cell industry and not for metallurgical use. He has held that the same is classifiable under Heading 25.01/32(3) of CTA 1975. 2. The Collector (Appeals) has also examined the appellants claim and after detailed examination of their case, has not f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 25.01/32 as claimed by the importer. The Hon ble Supreme Court further held that if the Battery grade manganese dioxide were not available for import, except in the purity form i.e. in the upgraded form, the assessee s claim would be well founded and it will be covered by Item 25.01/32(3) even though manufactured under an electrolysis process. The Court further held that since it has been found that Battery grade Manganese Dioxide is available in crude unrefined form only, that type of it is covered by Item 25.01/32(3). In the present case, the imported material is in crude unrefined form to be covered under Item 25.01/32(3). As can be seen from the order-in-original, the ore has undergone several processes of refinement giving a minimum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y batteries and held that although the product imported is battery grade manganese dioxide, it does not fall under 25.01/32 because it is the ore in a form purified or upgraded by electrolysis and on this finding, the Supreme Court held that the only item that can cover the goods, in question, is heading 2801/58, since there is no dispute that the item, in question, is a chemical product or chemical compound. The observation of the Supreme Court about the scope of classification of battery grade manganese dioxide under Chapter 25 is worth recalling. The Supreme Court observed that: It is common ground indeed before us that battery-grade manganese dioxide is available in crude ore form in several places such as tropical African regions. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained, has been described by the Assistant Collector in detail in his order with reference to the literature on manganese moanda gabon in which it is stated thus : Battery grade naturally occurring manganese is selectively mined. Trucks hand the ore to the plant where it is reduced by a core-crusher and then washed. The product thus obtained is lumpy ore containing moisture. It is stored in big hoppers before being concentrated on shaking tables to give a final material containing a minimum of 81.5% natural manganese dioxide. The Assistant Collector, in his order, further, observed that it is shown in the literature that the product is marketed as natural manganese dioxide battery grade. 7. From the above and on a perusal of the product c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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