1. Battery grade manganese dioxide ore is a mineral substance falling under H. 25.01/32(3). 1985 ECR 878 (Tri).

2. Dead Burnt (sintered) Magnesia (DBM) having only a small percent-age of chromium oxide, falls under H. 25.01/32; hence exempt under Notfn. 80/82-Cus. 1989 (20) ECR 223 (Tri).

3. Insoluble sulphur falls under H. 25.01/32(10). 1989 (25) ECR 34 (Tri).

4. Ore (metallic)—Manganese dioxide of 82% purity even in powder form is ore falling under ICT 26, and not 28 for chemicals. Classification under new CTA, Chapter 25 irrelevant when the new Act had not come into force. 1990 (26) ECR 545 (Bombay).

5. Marble—To decide whether calcareous monumental building stones are marble or otherwise, reliance has to be placed on technical or scientific understanding. End use is no criterion for classification. 1990 (28) ECR 145 (SC).

6. Kernite or Resorite Crude Sodium Borate Concentrate falls under H. 25.01/32(1) as a natural mineral, not a chemical under H. 28.01/58(1) as it is not subjected to any other process. 1990 (30) ECR 266 (Tri).

7. Manganese Dioxide (natural) being a crude unrefined material, with 81.5% purity, obtained by non-chemical processes, falls under CTA H. 25.01/32(3). 1991 (36) ECR 516 (Tri).