1. Battery grade manganese ore—Metallic ores according to dictionary definitions are any ores containing or consisting of metal; hence battery grade manganese ore is a metallic ore. Construction of Tariff Entry—The phrase "all sorts" used in Item 26 I.C.T as the item does not statutorialy define "Metalic ores", unlike its successor heading in the CTA . 1985 ECR 575 (Trial).

2. Imported natural Manganese Ore is classifiable under item 26 ICT. 1987 (11) ECR 181 (Tri).

3. Ore (metallic)—Manganese dioxide of 82% purity even in powder form is ore falling under ICT 26, not 28 for chemicals. 1990 (26) ECR 545 (Bombay).

4. Brass ash containing silicious material is not waste and scrap under CTA SH. 7404.00 but falls under SH. 2620.00. 1992 (38) ECR 309 (Tri).

5. Manganese ore (imported for use in dry batteries), being battery grade man-ganese dioxide, not chemical elements, organic or inorganic compounds of precious metals, does not fall under CTA: H. 25.01/32(3) or 28.01/58. Manganese ore imported being ore