https://www.taxtmi.com/caselaws?id=167510 Notification No. 23/55-CE was construed by its intended use rather than by a limitation to natural or unprocessed silica. Where the framers meant to restrict an exemption to minerals of natural origin, they did so expressly; no such restriction appeared in the silica entry. Precipitated silica, used as an extender, suspending agent, filler or diluent, was therefore not excluded merely because it was obtained by precipitation that improved purity without changing its essential character. The goods were covered by the exemption, and the refund of additional duty was admissible. en-us Fri, 31 May 1985 00:00:00 +0530 Mon, 22 Dec 2014 18:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167510 Notification No. 23/55-CE was construed by its intended use rather than by a limitation to natural or unprocessed silica. Where the framers meant to restrict an exemption to minerals of natural origin, they did so expressly; no such restriction appeared in the silica entry. Precipitated silica, used as an extender, suspending agent, filler or diluent, was therefore not excluded merely because it was obtained by precipitation that improved purity without changing its essential character. The goods were covered by the exemption, and the refund of additional duty was admissible. Case-Laws Customs Fri, 31 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167510