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Issues: Whether Ground Natural Calcium Carbonate was correctly classifiable under Chapter Heading 25.30 of the Central Excise Tariff Act, 1985, or under Chapter Heading 28.36 of the Central Excise Tariff Act, 1985.
Analysis: The classification turned on the chemical test report, which showed that the samples did not conform to the specification of precipitated calcium carbonate. The product was therefore treated as different from precipitated calcium carbonate, and the Revenue did not produce corroborative evidence to support classification under Chapter Heading 28.36.
Conclusion: The product was correctly classified under Chapter Heading 25.30 of the Central Excise Tariff Act, 1985, and the Revenue's classification under Chapter Heading 28.36 of the Central Excise Tariff Act, 1985 was rejected.
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