https://www.taxtmi.com/caselaws?id=44418 Imported manganese ore used in dry batteries was examined for tariff classification under the Customs Tariff Act, 1975. Chapter 25 did not apply because the goods were not shown to be purified or upgraded battery-grade manganese dioxide within Heading 25.01/32(3), and Heading 28.01/58 did not fit because it covers chemical elements and inorganic chemical compounds rather than ore. Applying Chapter Note 2 to Chapter 26, the goods were treated as ore concentrate of a known mineralogical species used for extraction of manganese, bringing them within Heading 26.01(1). en-us Thu, 05 Dec 1996 00:00:00 +0530 Sat, 26 Jun 2010 11:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44418 Imported manganese ore used in dry batteries was examined for tariff classification under the Customs Tariff Act, 1975. Chapter 25 did not apply because the goods were not shown to be purified or upgraded battery-grade manganese dioxide within Heading 25.01/32(3), and Heading 28.01/58 did not fit because it covers chemical elements and inorganic chemical compounds rather than ore. Applying Chapter Note 2 to Chapter 26, the goods were treated as ore concentrate of a known mineralogical species used for extraction of manganese, bringing them within Heading 26.01(1). Case-Laws Customs Thu, 05 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44418