18[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, feldspar, silica powder, garnet,
silliminite, fireclay, ballclay, manganese dioxide ore.
(ii) Processed or activated—bentonite, diatomious
earth, fullers earth.
(iii) Processed—kaoline (china clay), whiting,
calcium carbonate.
(iv) Beneficated-chromite, flourspar, graphite,
vermiculite, ilmenite, brown ilmenite (lencoxene) rutile, monazite and other
mineral concentrates.
(v) Mica blocks, mica splittings, mica condenser
films, mica powder, micanite, silvered mica, 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 minerological identity;
(b) pulverisation, calcination or micronisation;
(c) agglomeration from fines;
(d) cutting and polishing;
(e) washing and levigation;
(f) benefication by mechanical crushing 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, floata-tion or filtration.]
