1985 (5) TMI 235

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..... . The Assistant Collector held that precipitated was not mineral silica. He rejected the refund claim, resulting in filing of this appeal. 2. In the appeal memorandum, it was claimed that precipitated silica was used as extender, suspending agent or filler or as diluent. Silica as occurred in nature is not capable of being thus used. Personal hearing was asked for. I find that this issue has be .....

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..... se. It does not suggest that a mineral so employed should be natural or processed. At Sl. No. 2 of the same notification where other minerals are listed the qualification is made that these minerals should be natural in origin. Since no such exception exists in the description at Sl. No. 1, it has to be presumed that the term mineral does not exclude silica or mineral just because they are preci .....

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