55[1] [The Twelfth Schedule

[See section 80HHC(2)(b)(ii)]]

 

Processed minerals and ores

(i)         Pulverised or micronised—barytes,calcite, steatite,pyrophylite, wollastonite, zircon, bentonite, red or yellow oxide, red or yellow ochre, talc, quartz, felspar, silica powder, garnet, silliminite, fireclay, ballclay, manganese dioxide ore.

(ii)        Processed or activated—bentonite, diatomious earth, fuller’s earth.

(iii)       Processed—kaolin (china clay), whiting, calcium carbonate.

(iv)       Beneficated—chromite, fluorspar, graphite, vermicu­lite, ilminite, brown ilminite (lencoxene) rutile, monazite and other mineral, concentrates.

(v)        Mica blocks, mica splittings, mica condenser films, mica powder, micanite, silveredmica, punched mica, mica paper, mica tapes, mica flakes.

(vi)       Exfoliated—vermiculite, calcined kyanite, magnesite, calcined magnesite, calcined alumina.

(vii)      Sized iron ore processed by mechanical screening or crushing and screening through dry process or mechanical crushing, screening, washing and classification through wet process.

(viii)      Iron ore concentrates processed through crushing, grinding or magnetic separation.

(ix)       Agglomerated iron ore.

(x)        Cut and polished minerals and rocks including cut and polished granite.

 

Explanation : For the purposes of this Schedule, “processed”, in relation to any mineral or ore, means—

(a)        dressing through mechanical means to obtain concen­trates after removal of gangue and unwanted deleterious sub­stances or through other means without altering the mineralogical identity:

(b)        pulversation, calcination or micronisation;

(c)        agglomeration from fines;

(d)        cutting and polishing;

(e)        washing and levitation;

(f)         benefication by mechanical cursing and screening through dry process;

(g)        sizing by crushing screening, washing and classifica­tion through wet process;

(h)        other upgrading techniques such as removal of impurities through chemical treatment, refining by gravity separation, bleaching, flotation or filtration.”]

 

 [1]Inserted by the Finance (No. 2) Act, 1991, w.e.f. 1-4-1991. Earlier the Twelfth Schedule was, as inserted by the Fi­nance Act, 1982, w.e.f. 1-4-1983, omitted by the Finance Act, 1986, w.e.f. 1-4-1987.