TOSHIBA ANAND BATTERIES LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE captioned appeal was initially filed as a Revision Application before the Central Government, which under Section 131 -B (2) of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it.

(2.) THE appellant imported a consignment of what was invoiced as "high grade manganese dioxide" with 83 -85% MnO2 content. The appellant, claimed assessment of the goods under item No. 26 of the 1934 Customs Tariff Schedule (ICT) ("Metallic ores all sorts except ores and other pigment ores, and antimony ore") which was rejected by the lower authorities who upheld the original assessment under item No 28 ICT ("Chemicals, Drugs and Medicines, all sorts, not otherwise specified").

(3.) THE imported MnO2 is admittedly of battery grade. The appellant's contention is that the manganese ore has not been chemically processed but subjected only to the process of crushing, washing and separation of extraneous matter. A reduction in the particle size obtained by such type of processing does not change the character of the ore.