Processed minerals designation clarifies qualifying items and processing methods for eligibility under income-tax Schedule provisions.

Insertion of a Twelfth Schedule to the Income-tax Act lists specific categories of processed minerals and ores, including pulverised or micronised minerals, processed or activated clays, beneficated mineral concentrates, mica products, exfoliated and calcined minerals, sized and processed iron ore and concentrates, agglomerated iron ore, and cut and polished stones. The Schedule defines "processed" to include mechanical dressing to obtain concentrates, pulverisation, calcination, micronisation, agglomeration, cutting and polishing, washing and levigation, benefication by mechanical crushing and dry screening, sizing by wet processes, and other upgrading techniques such as chemical impurity removal, gravity separation, bleaching, flotation or filtration.

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