https://www.taxtmi.com/caselaws?id=81877 Graphite powder and flakes obtained from crude graphite by grinding, washing, froth flotation and pulverisation were treated as the same mineral because the processing involved no chemical change or alteration of the substance. The exemption for natural black minerals was read to cover ordinary forms and varieties of graphite, and a mineral does not cease to be the same commodity merely because it is recovered or concentrated by non-chemical processes. On that basis, graphite in powder and flake form remained entitled to exemption, and the departmental challenge failed. en-us Mon, 18 May 1992 00:00:00 +0530 Wed, 29 Jun 2011 15:03:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81877 Graphite powder and flakes obtained from crude graphite by grinding, washing, froth flotation and pulverisation were treated as the same mineral because the processing involved no chemical change or alteration of the substance. The exemption for natural black minerals was read to cover ordinary forms and varieties of graphite, and a mineral does not cease to be the same commodity merely because it is recovered or concentrated by non-chemical processes. On that basis, graphite in powder and flake form remained entitled to exemption, and the departmental challenge failed. Case-Laws Central Excise Mon, 18 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81877