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of <h1>Appellate Tribunal Upholds Classification of Imported Manganese Dioxide for Battery Cells</h1> The Appellate Tribunal CEGAT, New Delhi, in a case concerning the classification of imported 'Moanda High Grade Manganese Dioxide' for a dry battery cell ... Classification Issues: Classification of imported goods under Tariff Heading 25.01/32(3) or 26.01(1) CTA 1975.The judgment by the Appellate Tribunal CEGAT, New Delhi involved the classification of imported 'Moanda High Grade Manganese Dioxide' by a dry battery cell manufacturer under Tariff Heading 25.01/32(3) or 26.01(1) of the Customs Tariff Act, 1975. The Assistant Collector of Customs, Calcutta rejected the manufacturer's claim for reclassification under Tariff Heading 26.01(1) CTA, stating that the imported goods were exclusively meant for the battery cell industry and not for metallurgical use, thus classifying it under Heading 25.01/32(3) of CTA 1975. The Collector (Appeals) also upheld this decision, stating that the essential characteristics of the product as a mineral substance remained unchanged, and the process of refining the ore did not alter its classification. The appellants, aggrieved by this decision, filed an appeal. During the hearing, reference was made to a ruling by the Hon'ble Supreme Court regarding the classification of Electrolytic Manganese Dioxide for dry batteries, which was held to fall under Heading 28.01/58. The Supreme Court's ruling emphasized that if the battery grade manganese dioxide was only available in a crude unrefined form, it would be covered under Item 25.01/32(3). The Tribunal, applying the Supreme Court's ratio, held that the imported item was classifiable under Heading 25.01/32(3) and dismissed the appeal.The second member of the Tribunal, K.S. Venkataramani, concurred with the judgment and added further observations. He highlighted the Supreme Court's decision in the case of Toshiba Anand Batteries Ltd. v. Collector of Customs, Cochin, where it was held that battery-grade manganese dioxide obtained through electrolysis should be classified under Heading 28.01/58 due to the chemical process involved in its purification. The Supreme Court noted that battery-grade manganese dioxide in its crude form was a commodity in international trade and that the process of electrolysis for purification took it out of the scope of Heading 25.01/32. The goods in the present appeal, described as Moanda high grade manganese dioxide, were obtained through selective mining and concentration processes without any chemical transformation. Venkataramani emphasized that the goods fell under the provisions of Note I to Chapter 25, which applies to goods in a crude state or processed mechanically without chemical transformation. Therefore, the Tribunal upheld the lower authorities' classification of the imported goods under Heading 25.01/32(3) and rejected the claim for reclassification under Chapter 26.
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