Calcined china clay classification under Heading 25.05 was upheld because the tariff specifically covered calcined kaolinic clays.

Calcined china clay remained classifiable under Chapter Heading 25.05 rather than Chapter Heading 38.24 because Chapter Heading 25.05 expressly covered kaolin and other kaolinic clays, whether or not calcined. Chapter Note 2 excluded roasted or calcined products only subject to the qualifying words "except where their context otherwise requires", and the tariff scheme with the HSN notes showed that calcination alone did not remove china clay from Heading 25.05. The appeal was therefore without merit.

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Issues: Whether calcined china clay was classifiable under Chapter Heading 25.05 of the Central Excise Tariff Act, 1985 or under Chapter Heading 38.24.

Analysis: Chapter Note 2 excluded products that had been roasted or calcined, but the opening words "except where their context otherwise requires" qualified that exclusion. Chapter Heading 25.05 specifically included kaolin and other kaolinic clays "whether or not calcined", and china clay was treated as kaolin. The tariff scheme and the corresponding HSN notes showed that calcination did not, by itself, take the product outside Chapter Heading 25.05 when the heading itself contemplated calcined kaolinic clays.

Conclusion: Calcined china clay remained classifiable under Chapter Heading 25.05 and not under Chapter Heading 38.24; the appeal was therefore without merit.

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