1. Special gold alloy plating salts fall under H. 28.01/58(1). 1983 ECR 751D (Tri).

2. Machinery parts of carbon are assessable as articles made of mineral substances and not as machinery parts—minority view holds them as machinery items as they are articles of carbon. Interpretation of Statute should be such as not to make it nugator

3. Electrolytic manganese dioxide is classifiable as chemical under H. 28.01/58(1). 1987 (11) ECR 404 (Tri).

4. Aluminium Silicate P. 820, being an extender, not a filler, falls under H. 28.01/58(1), not under H. 32.04/12. 1989 (20) ECR 513 (Bombay).

5. Electrolytic Manganese Dioxide of 91% purity, being obtained by the chemical process of electrolysis, is classifiable under H. 28.01/58 as a chemical compound, not under H. 25.01/32(3), which covers the ore only in its crude form or after it has been subjected to non-chemical purification / upgradation. 1991 (32) ECR 517 (SC).

6. Synthetic sheelite is a chemically processed ore; falls under CTA: H. 28.51 as chemical, not 2611.00 as ore. Dissented. 1993 (47) ECR 603 (Tri).

7. Antimony oxide—Non-painter grade, used as fire retarding chemical in the manufacture of PVC fire resistant conveyor belting falls in Entry 28 (Chemicals), of the CTA and not in Entry 30, which covers Paints, etc. 1997 (68) ECR 40 (SC).

8. Electrolytic Manganese Dioxide for dry batteries, falls under erstwhile CTA: H. 28.01/58(1), and not under H. 25.01/32(3). 1997 (69) ECR 16

(Please see Cus Ntf.No.88/2001 dt.4/09/2001)