Calcareous stones of sp. gravity 2.5 and above and capable of being polished are marble falling under Heading 25.15 CTA, 1975. - Akbar Badruddin Jiwani v. Collector - 1990 (48) E.L.T. 441 (Tribunal).

Mineral substances and mineral product. - Distinction only superficial, no distinction between the two being made in the Customs Tariff. Distinction between salt as mineral product and salt as mineral substance wholly irrelevant. - In Re: SPIC Ltd. - 1997 (91) E.L.T. 223 (Commr. Appl.).

Natural graphite in the form of blocks is classifiable under sub-heading 2504.90 and not under sub-heading 3801.90 of Customs Tariff Act, 1975. - Nitisoya Diamond Tools v. Collector - 1994 (74) E.L.T. 49 (Tribunal).

Sulphur - 'Oil treated sulphur' having 20% oil content cannot be treated as sublimed or precipitated sulphur and are correctly classifiable under Heading 25.03 of Customs Tariff Act, 1975 and not under Heading 28.02 ibid. - Collector v. Bromels Rubber Industries Pvt. Ltd. - 1998(99) E.L.T. 77 (Tribunal).