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of <h1>Schedule 12 lists processed minerals and ores eligible under income-tax provision and defines qualifying processing methods</h1> Schedule 12 enumerates categories of processed minerals and ores eligible under the referenced income-tax provision, listing specific products (e.g., pulverised minerals, processed clays, beneficiated concentrates, various mica forms, processed iron ores, agglomerated 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, levigation, beneficiation by crushing/screening, sizing via wet or dry processes, and other upgrading techniques such as chemical impurity removal, gravity refining, bleaching, flotation or filtration.
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