Exemption for precipitated chalk applies to coated grade where surface treatment does not alter its essential character.

Notification No. 23/55 exempted specified minerals used as extenders, suspending agents, fillers or diluents, and its entry for chalk expressly included precipitated chalk. A prepared and surface-treated coated grade of precipitated calcium carbonate was analysed as a filler and as a technical form of precipitated chalk. The use of the word "namely" did not narrow the entry where the product still answered the description in the notification. Surface treatment to improve flow and processing characteristics did not change its essential character, so coated precipitated chalk fell within the exempted entry and qualified for the duty exemption.

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Issues: Whether coated precipitated chalk was covered by Notification No. 23/55 as "chalk (including precipitated chalk)" and therefore entitled to exemption from central excise duty.

Analysis: The notification exempted specified minerals used as extenders, suspending agents, fillers or diluents, and the entry for chalk expressly included precipitated chalk. The product in question was a prepared and processed form of precipitated chalk, used as a filler and recognised in technical literature as a coated grade of precipitated calcium carbonate. The use of the word "namely" did not prevent a proper construction of the entry so long as the product fell within the description used in the notification. The coated grade did not cease to be precipitated chalk merely because it was surface-treated to improve flow and processing characteristics.

Conclusion: Coated precipitated chalk was held to fall within the exempted entry and was entitled to the benefit of the notification.

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