The Twelfth Schedule

THE TWELFTH SCHEDULE. — [See section 80HHC(2)(b)(ii)]



(i)  Pulverised or micronised—barytes, calcite, steatite, pyrophyllite, wollastonite, zircon, bentonite, red or yellow oxide, red or yellow ochre, talc, quartz, feldspar, silica powder, garnet, sillimanite, fire clay, ball clay, manganese dioxide ore.

(ii)  Processed or activated—bentonite, diatomaceous earth, fullers earth.

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

(iv) Beneficiated-chromite, fluorspar, 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 mineralogical identity;

(b)  pulverisation, calcination or micronisation;

(c)  agglomeration from fines;

(d)  cutting and polishing;

(e)  washing and levigation;

(f)  beneficiation 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, floatation or filtration.