https://www.taxtmi.com/caselaws?id=166193 The Tribunal allowed the appeal, directing the classification of Manganese Dioxide as unprocessed ore under Item 26 of the Indian Customs Tariff, granting a refund of duty. The decision emphasized that the mere powder form of metallic ores does not automatically classify them as chemicals and highlighted the absence of evidence of chemical treatment to alter the nature of the imported ore. The Tribunal also considered a past government decision supporting the classification of battery grade Manganese Dioxide as ore, reinforcing the classification under Item 26. en-us Fri, 13 May 1983 00:00:00 +0530 Thu, 28 Aug 2014 14:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166193 The Tribunal allowed the appeal, directing the classification of Manganese Dioxide as unprocessed ore under Item 26 of the Indian Customs Tariff, granting a refund of duty. The decision emphasized that the mere powder form of metallic ores does not automatically classify them as chemicals and highlighted the absence of evidence of chemical treatment to alter the nature of the imported ore. The Tribunal also considered a past government decision supporting the classification of battery grade Manganese Dioxide as ore, reinforcing the classification under Item 26. Case-Laws Customs Fri, 13 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166193