9911796707
TMI Blog1985 (5) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... mportation they claimed refund of CVD in terms of notification no. 23/55 CE. The Assistant Collector held that precipitated was not mineral silica. He rejected the refund claim, resulting in filing of this appeal. 2. In the appeal memorandum, it was claimed that precipitated silica was used as extender, suspending agent or filler or as diluent. Silica as occurred in nature is not capable of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t stands exempted thereunder. The notification thus qualifies the "mineral" by its use. It does not suggest that a mineral so employed should be natural or processed. At Sl. No. 2 of the same notification where other minerals are listed the qualification is made that these minerals should be natural in origin. Since no such exception exists in the description at Sl. No. 1, it has to be presumed th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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