https://www.taxtmi.com/caselaws?id=50808 Imported sulphur marketed as brimstone 90 remained crude or unrefined sulphur for exemption purposes because it was recovered as a refinery by-product from sour natural gas and was unrefined at the stage of recovery. The subsequent addition of bentonite clay was only an inert filler to improve handling and application, and did not alter the chemical character or essential nature of the sulphur. On that basis, the goods continued to fall within heading 25.03 as unrefined sulphur, and the exemption under Notification No. 11/97-Cus was available to the assessee. en-us Mon, 08 Oct 2001 00:00:00 +0530 Wed, 08 Sep 2010 17:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50808 Imported sulphur marketed as brimstone 90 remained crude or unrefined sulphur for exemption purposes because it was recovered as a refinery by-product from sour natural gas and was unrefined at the stage of recovery. The subsequent addition of bentonite clay was only an inert filler to improve handling and application, and did not alter the chemical character or essential nature of the sulphur. On that basis, the goods continued to fall within heading 25.03 as unrefined sulphur, and the exemption under Notification No. 11/97-Cus was available to the assessee. Case-Laws Customs Mon, 08 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50808