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1990 (12) TMI 77 - SUPREME COURTWhether the goods in question fall under one or the other of the two headings in the First Schedule to the Customs Tariff Act, 1975 (hereinafter referred to as the `Customs Tariff') referred to later? Held that:- Although the product imported by the appellant is battery grade manganese dioxide, it does not fall under Heading 25.01/32 because it is not the ore in its crude form but is the ore in a form purified or upgraded by electrolysis. Once the applicability of Chapter 25 is out for this reason, the only item that can cover the goods in question is Heading 28.01/58, since there is no dispute that the item in question is a chemical product or chemical compound. Against assessee.
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