THE TWELFTH SCHEDULE
[See section 80HHC(2)(b)(ii)]
PROCESSED MINERALS AND ORES
(i) | Pulverised or micronisedâbarytes, 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 activatedâbentonite, diatomious earth, fullers earth. |
(iii) | Processedâkaoline (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.âFor the purposes of this Schedule, “processed”, in relation to any mineral or ore, meansâ
(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. |
[Updated up to Finance Act 2017]