Tariff classification of mineral varieties: soapstone, talc and steatite were held eligible for the exemption benefit.

Soapstone, talcum powder and steatite were treated as substantially similar mineral varieties for tariff purposes, with steatite described as the compact massive variety, talc as the foliated variety, and soapstone as an impure variety of steatite. Applying the earlier Tribunal view on comparable goods, the products were held classifiable under Tariff Heading 2505 and entitled to the benefit of Notification 23/55. The departmental challenge failed, and the exemption benefit was upheld.

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Issues: Whether soapstone, talcum powder and steatite were classifiable under Tariff Heading 2505 and eligible for the benefit of Notification 23/55.

Analysis: The products were treated as similar mineral varieties, with steatite described as the compact massive variety and talc as the foliated variety, while soapstone was regarded as an impure variety of steatite. In view of the earlier Tribunal view applied to comparable goods, the items in dispute were held to fall within the same tariff treatment and to qualify for the exemption benefit.

Conclusion: The goods were held eligible for the benefit of Notification 23/55 and classifiable under Tariff Heading 2505.

Final Conclusion: The departmental appeal failed and the order granting the exemption benefit was upheld.

Ratio Decidendi: Where mineral products are found to be substantially similar varieties of steatite or talc, they are to be classified consistently for tariff purposes and given the corresponding exemption benefit.

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