TMI Blog2001 (10) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... ure sulphur) and claimed classification under heading 25.03 and benefit of Notification No. 11/97-Cus., dated 1-3-1997 at serial No. 19. The Assistant Commissioner in his order accepted the classification but denied the benefit of the notification. In doing so he interpreted the words "crude and unrefined sulphur" occurring in the said entry as meaning that such sulphur should not have undergone a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no dispute that the goods are covered under heading 25.03 which reads as under : "Sulphur of all kinds, other than sub-limed sulphur, precipitated sulphur and colloidal sulphur". 4. Both the lower authorities have held that the phrase crude or unrefined would apply only to the sulphur which is mined and not subjected to any of the other processes. The description in the tariff entry is capable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iquid sulphur is mixed with powdered bentonite at the ratio of 9 : 1. 6. Shri Sridharan, the learned counsel submitted that the refinery was engaged in refining petrochemicals from which the liquid sulphur was obtained as a by-product from sour natural gas. In terms of the sub-note (4) referred to above he claimed that this sulphur at the molten stage was unrefined. On examination of the literat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nert fillers such as bentonite clay. Such mixture is applied to the plants. On application of water bentonite expands and disintegrates the sulphur particles surrounding it. Over the years 10% bentonite in the mixture has been established as appropriate. 9. The addition of bentonite clay does not alter the chemical properties of the sulphur particles. Therefore even in admixture of the bentonite ..... X X X X Extracts X X X X X X X X Extracts X X X X
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