https://www.taxtmi.com/caselaws?id=167341 Notification No. 23/55 exempted specified minerals used as extenders, suspending agents, fillers or diluents, and its entry for chalk expressly included precipitated chalk. A prepared and surface-treated coated grade of precipitated calcium carbonate was analysed as a filler and as a technical form of precipitated chalk. The use of the word "namely" did not narrow the entry where the product still answered the description in the notification. Surface treatment to improve flow and processing characteristics did not change its essential character, so coated precipitated chalk fell within the exempted entry and qualified for the duty exemption. en-us Tue, 19 Mar 1985 00:00:00 +0530 Tue, 16 Dec 2014 16:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167341 Notification No. 23/55 exempted specified minerals used as extenders, suspending agents, fillers or diluents, and its entry for chalk expressly included precipitated chalk. A prepared and surface-treated coated grade of precipitated calcium carbonate was analysed as a filler and as a technical form of precipitated chalk. The use of the word "namely" did not narrow the entry where the product still answered the description in the notification. Surface treatment to improve flow and processing characteristics did not change its essential character, so coated precipitated chalk fell within the exempted entry and qualified for the duty exemption. Case-Laws Central Excise Tue, 19 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167341