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TMI Blog1990 (12) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... the only item that can cover the goods in question is Heading 28.01/58, since there is no dispute that the item in question is a chemical product or chemical compound. Against assessee. - 3868 to 3932 of 1988 with 4180-82 of 1988 - - - Dated:- 20-12-1990 - S. Ranganathan, N.M. Kasliwal and S.C. Agrawal, JJ. [Judgment per : Ranganathan, J.]. - The appellant is the same in these sixty eight appeals, which raise a common point. All the appeals are, therefore, disposed of by a common order. 2. The common issue raised in this batch of appeals is a simple one : viz. whether the goods in question fall under one or the other of the two headings in the First Schedule to the Customs Tariff Act, 1975 (hereinafter referred to as the `Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubstances, not elsewhere specified including clay, earths, earth colours, natural abrasives, salt, sulphur, slate and stone; cement, all sorts not elsewhere specified (including portland cement and clinker); lime; plasters with a basis of calcium sulphate whether or not coloured, but not including plaster specially prepared for use in dentistry : (1) Not elsewhere specified 100% (2) Asbestos raw including fibre 60% (3) Battery grade manganese dioxide 100% 90% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticularising various kinds of chemicals, components etc. and no useful purpose will be served by setting out the entry in full. The Department relies only on the following portion of the entry : Heading No. Sub-heading No. and description of article Standard rate of duty 28.01/58 Chemical elements, inorganic chemical compounds and other products as specified in Notes 1 and 2 to this chapter : (1) Not elsewhere specified 100% 5. On behalf of the assessee, it is submitted that the item imported by it, though described as electrolytic manganese dioxide, is commerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screaned, concentrated by floatation, magnetic separation or other mechanical or physical process (not including crystallisation) but not calcined or subjected to any further process other than a process specially mentioned in respect of the goods described in Note 3 . 7. This note, it is pointed out, clearly excludes the goods imported by the appellant as pointed out by the Assistant Collector, whose findings, revised by the Collector (Appeals) but confirmed by the Tribunal, are to the following effect : No evidence has been produced to show that the manganese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore qualify for assessment correctly under chapter Heading 28.01/58(1), C.T.A. with c.v. duty under Item 68 C.E.T . 8. We are of the opinion that the Department's contention is well-founded. In view of note 1 to Chapter 25, item (3) under Heading 25.01/32 has to be understood, unless the context requires otherwise, to refer to the goods described therein either in their crude state or in a purified state provided the processes of purification employed are only mechanical or physical processes, particularly those mentioned in the said note. This raises two questions : (i) whether battery grade manganese dioxide is available in the crude form and (ii) if the goods in question represent manganese dioxide in a purified form, whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n dry batteries. Purification or upgradation of the manganese dioxide content of crude ore by the process of electrolysis, which is a chemical, and not a mechanical or physical, process takes it outside the purview of Item 25.01/32. 9. Shri Sampath submits that not all the items specified in Item 25.01/32 are items of minerals in crude form. Cement, it is pointed out, is one of the items included there. It is also said that where the intention was to include only the natural mineral product it has been stated so as, for example, against items (5), (7) and (8). It is, therefore, submitted that this limitation does not apply to item (3). We do not find substance in this argument. So far as cement is concerned, it is an item which, by its v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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