https://www.taxtmi.com/caselaws?id=72074 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. en-us Thu, 21 Nov 1985 00:00:00 +0530 Wed, 11 May 2011 14:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72074 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. Case-Laws Central Excise Thu, 21 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72074