https://www.taxtmi.com/caselaws?id=80673 A naturally occurring borate mineral concentrate that remains in crude form and is not shown to have undergone crystallization falls within Chapter 25 of the Customs Tariff Act, 1975, even if it contains impurities such as silica. On the evidence of chemical analysis, expert material and test reports, the goods were treated as a mineral concentrate rather than a chemical under Chapter 28, and were eligible for Notification No. 147/76-Cus. The contrary classification was held unsustainable. en-us Sat, 16 Jun 1990 00:00:00 +0530 Sat, 18 Jun 2011 13:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80673 A naturally occurring borate mineral concentrate that remains in crude form and is not shown to have undergone crystallization falls within Chapter 25 of the Customs Tariff Act, 1975, even if it contains impurities such as silica. On the evidence of chemical analysis, expert material and test reports, the goods were treated as a mineral concentrate rather than a chemical under Chapter 28, and were eligible for Notification No. 147/76-Cus. The contrary classification was held unsustainable. Case-Laws Customs Sat, 16 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80673