Mineral silica exemption covers precipitated silica used as a filler under the notification.

Precipitated silica made from silica sand and sodium silicate was treated as mineral silica for purposes of Notification No. 23/55. The notification exempted minerals used as extenders, suspending agents, fillers or diluents and specifically referred to silica; it did not confine the exemption to naturally occurring silica or to any particular tariff classification. Because the product remained silica in substance and was recognised in technical literature as a mineral filler, the absence of an express reference to precipitated silica did not exclude it from the exemption. On that basis, precipitated silica fell within the notification and qualified for duty exemption.

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Issues: Whether precipitated silica manufactured from silica sand and sodium silicate was a mineral silica covered by Notification No. 23/55 dated 29-4-1955 and therefore entitled to exemption from duty.

Analysis: The notification exempted minerals employed as extenders, suspending agents, fillers or diluents and specifically named silica. The product, though obtained through chemical and physical processing, remained silica in substance and was recognised in technical literature as a mineral filler. The notification did not require the article to be confined to naturally occurring silica or to be classified under a particular tariff item. The absence of an express mention of precipitated silica did not exclude it where the substance fell within the description of silica as a mineral used as a filler or extender.

Conclusion: Precipitated silica was held to be covered by Notification No. 23/55 and the assessee was entitled to the exemption.

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