https://www.taxtmi.com/caselaws?id=174405 Slime or slimes, as understood in mining trade and technical usage, is distinct from fines and concentrates under Entry 23 of the Second Schedule to the Mines and Minerals (Regulation and Development) Act, 1957. The material is treated as a residual waste product from crushing, screening, washing and beneficiation, unlike fines and concentrates, which are recognised commercial products. Royalty under Section 9(1) read with Entry 23 can be charged only on mineral categories expressly covered by the schedule, and slimes are not included. The impugned levy on slimes was therefore unsustainable, and relief was granted to the mining lessee. en-us Wed, 05 May 2004 00:00:00 +0530 Wed, 02 Dec 2015 22:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174405 Slime or slimes, as understood in mining trade and technical usage, is distinct from fines and concentrates under Entry 23 of the Second Schedule to the Mines and Minerals (Regulation and Development) Act, 1957. The material is treated as a residual waste product from crushing, screening, washing and beneficiation, unlike fines and concentrates, which are recognised commercial products. Royalty under Section 9(1) read with Entry 23 can be charged only on mineral categories expressly covered by the schedule, and slimes are not included. The impugned levy on slimes was therefore unsustainable, and relief was granted to the mining lessee. Case-Laws Indian Laws Wed, 05 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174405