Separate chemically defined compounds excluded from Chapter 32; chromium sulphate and oxides classified under the more specific tariff headings.

Separate chemically defined compounds were held outside Chapter 32 by Note 1, so chromium sulphate could not be classified there and was to fall under the more specific sulphate heading. The chromium oxides also failed to qualify under the pigment entry in Chapter 32 because they were not shown to be products of a kind used as luminophores, and the tariff notes supported exclusion from Heading 32.06. The departmental classification was therefore upheld and the appellant's claim for Chapter 32 classification was rejected.

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Issues: Classification of chromium sulphate, anhydrous chromium oxide and hydrous chromium oxide under the Central Excise Tariff.

Analysis: Note 1 to Chapter 32 excludes separate chemically defined elements and compounds, except limited categories not relevant here. Chromium sulphate was therefore not classifiable under Chapter 32 and was more appropriately covered by the specific heading for sulphates. The two oxides also did not qualify for the pigment entry under Chapter 32, since they were not shown to be products of a kind used as luminophores, and the explanatory notes to the tariff supported their exclusion from Heading 32.06.

Conclusion: The classification adopted by the departmental authorities was upheld and the appellant's claim for classification under Chapter 32 was rejected.

Final Conclusion: The tariff entries relied upon by the appellant were found inapplicable, and the departmental classification remained undisturbed.

Ratio Decidendi: Where a product is a separate chemically defined compound, it is excluded from Chapter 32 by the chapter note and must be classified under the more specific tariff entry applicable to it.

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