Classification of rock phosphate turns on manurial use and composition, not direct usability in imported form.

Rock phosphate imported in pebble form was treated as a chemical manure under Entry 35 because the decisive test was its physical form and chemical composition indicating suitability for manurial use, not whether it could be used directly without processing. The Court noted that Entry 35 covered mineral phosphates in forms showing manurial purpose, and that no specific physical form was prescribed. The residuary Entry 87 could apply only where the goods did not fit the specific entry. On that basis, rock phosphate in pebble form fell within Entry 35, and refund was payable.

---

---

Issues: Whether rock phosphate imported in pebble form was classifiable under Entry 35 as a chemical manure or under the residuary Entry 87.

Analysis: Entry 35 covered manures, including mineral phosphates imported in a form indicative of their use for manurial purposes. The decisive question was not whether the goods could be used directly in the imported form, but whether their physical form and chemical composition indicated that they were capable of use for manurial purposes. Rock phosphate remained a chemical fertiliser whether imported in powder or pebble form, and the evidence showed that even powder form required further processing. The Court held that no particular physical form was prescribed by Entry 35 and that the residuary entry could apply only if the goods did not fall within the specific entry.

Conclusion: Rock phosphate imported in pebble form was classifiable under Entry 35 and not under Entry 87, and the assessee was entitled to refund.

---