Activated natural mineral product classification upheld for treated Fuller's earth, not a mere Chapter 25 mineral substance.

Heating, chemical treatment and use of Fuller's earth for decolourising oils were treated as activation that changed the mineral's superficial structure, so the product was classified as an activated natural mineral product under Heading 38.02 rather than a mere mineral substance under Chapter 25. The earlier Tribunal view on identical facts was followed, and the Chapter 25 classification claim was rejected.

---

---

Issues: Whether the product obtained from Fuller's earth after heating and chemical treatment was classifiable under Chapter 25 or as activated natural mineral product under Heading 38.02.

Analysis: The processes of heating, chemical treatment and use of the product for decolourising oils showed that the mineral earth had undergone activation and a change in superficial structure. The reasoning adopted in the earlier Tribunal decision on identical facts was followed, and the product was held to fit the description of activated natural mineral product rather than a mere mineral substance under Chapter 25.

Conclusion: The classification under Heading 38.02 was upheld and the assessee's contrary claim under Chapter 25 was rejected.

---