https://www.taxtmi.com/caselaws?id=72940 Electrolytic manganese dioxide imported for dry batteries was held not to fall within Heading 25.01/32(3) as battery grade manganese dioxide because Chapter Note 1 to Chapter 25 limits that chapter to crude goods or goods subjected only to the specified processes. The material had undergone electrolysis and further manufacturing steps such as grinding, dissolution, leaching, washing, crushing, neutralising, drying and pulverising, which took it outside Chapter 25. It was therefore treated as a manufactured inorganic chemical compound classifiable under Heading 28.01/58(1), attracting countervailing duty under Item 68 of the Central Excise Tariff. en-us Thu, 29 Jan 1987 00:00:00 +0530 Thu, 26 May 2011 10:44:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72940 Electrolytic manganese dioxide imported for dry batteries was held not to fall within Heading 25.01/32(3) as battery grade manganese dioxide because Chapter Note 1 to Chapter 25 limits that chapter to crude goods or goods subjected only to the specified processes. The material had undergone electrolysis and further manufacturing steps such as grinding, dissolution, leaching, washing, crushing, neutralising, drying and pulverising, which took it outside Chapter 25. It was therefore treated as a manufactured inorganic chemical compound classifiable under Heading 28.01/58(1), attracting countervailing duty under Item 68 of the Central Excise Tariff. Case-Laws Central Excise Thu, 29 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72940