https://www.taxtmi.com/caselaws?id=167510 The appellant imported Ultrasil VN-3 (precipitated silica) and claimed refund of CVD. The Assistant Collector rejected the claim, stating precipitated silica was not mineral silica. The appeal argued its use as extender, suspending agent, or filler. The Commissioner found the term "mineral" in the notification did not exclude precipitated silica. The appeal succeeded, and the refund was granted by the Collector of Customs (Appeals), Bombay, 1985 (5) TMI 235. 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 The appellant imported Ultrasil VN-3 (precipitated silica) and claimed refund of CVD. The Assistant Collector rejected the claim, stating precipitated silica was not mineral silica. The appeal argued its use as extender, suspending agent, or filler. The Commissioner found the term "mineral" in the notification did not exclude precipitated silica. The appeal succeeded, and the refund was granted by the Collector of Customs (Appeals), Bombay, 1985 (5) TMI 235. Case-Laws Customs Fri, 31 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167510