Mineral identity after processing: sulphur rolls from rock sulphur remained covered by the notification.

Sulphur rolls manufactured from rock sulphur retained their character as minerals for the notification because the processing only melted, purified, and cast the rock sulphur into rolls. The court noted that no essential change occurred in the quality or identity of the commodity, and the mere change in shape did not create a new commercial product. On that reasoning, sulphur rolls continued to fall within the expression "all kinds of minerals" and were not treated as an unclassified item.

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Issues: Whether sulphur rolls manufactured from rock sulphur continued to fall within the expression "all kinds of minerals" under the notification, or whether they became an unclassified item.

Analysis: Rock sulphur is a natural mineral. The process adopted only melted the rock sulphur, purified it, and cast it into rolls. No essential change in the quality or character of sulphur took place, and the commodity did not lose its identity merely because it assumed a different shape. A new commercial commodity was not brought into existence, and the reasoning applicable to goods retaining their essential character after processing supported the same conclusion.

Conclusion: Sulphur rolls remained minerals within the notification and were not an unclassified item; the assessee succeeded.

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