https://www.taxtmi.com/caselaws?id=42819 Chapter 25 of the Customs Tariff Act applies only to goods in crude state or goods subjected to washing, grinding, powdering, concentration or other mechanical or physical processes, and not to goods further processed by chemical methods. Electrolytic manganese dioxide used for dry batteries was found to be produced by electrolysis and related processing, which is chemical in nature rather than mechanical or physical. The imported product therefore did not fall within Heading 25.01/32, and after exclusion from Chapter 25, it was classifiable under the residual chemical heading in Chapter 28. The Revenue's classification was upheld. en-us Thu, 20 Dec 1990 00:00:00 +0530 Sat, 09 May 2015 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42819 Chapter 25 of the Customs Tariff Act applies only to goods in crude state or goods subjected to washing, grinding, powdering, concentration or other mechanical or physical processes, and not to goods further processed by chemical methods. Electrolytic manganese dioxide used for dry batteries was found to be produced by electrolysis and related processing, which is chemical in nature rather than mechanical or physical. The imported product therefore did not fall within Heading 25.01/32, and after exclusion from Chapter 25, it was classifiable under the residual chemical heading in Chapter 28. The Revenue's classification was upheld. Case-Laws Customs Thu, 20 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42819