https://www.taxtmi.com/caselaws?id=81417 Mineral products that remain in crude or mechanically processed form, without chemical transformation, fall within Chapter 25 of the Customs Tariff Act, 1975. The product here was obtained by selective mining, washing, crushing and concentration, which were treated as mechanical or physical processes under Chapter 25 Note 1. The earlier Supreme Court ruling on electrolytic manganese dioxide was distinguished because it involved electrolysis and chemical upgradation, unlike the present ore. The imported Moanda high grade manganese dioxide was therefore classified under Heading 25.01/32(3), and reclassification to Heading 26.01(1) was rejected. en-us Tue, 16 Jul 1991 00:00:00 +0530 Fri, 24 Jun 2011 15:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81417 Mineral products that remain in crude or mechanically processed form, without chemical transformation, fall within Chapter 25 of the Customs Tariff Act, 1975. The product here was obtained by selective mining, washing, crushing and concentration, which were treated as mechanical or physical processes under Chapter 25 Note 1. The earlier Supreme Court ruling on electrolytic manganese dioxide was distinguished because it involved electrolysis and chemical upgradation, unlike the present ore. The imported Moanda high grade manganese dioxide was therefore classified under Heading 25.01/32(3), and reclassification to Heading 26.01(1) was rejected. Case-Laws Customs Tue, 16 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81417