Customs classification of calcite goods turned on unreliable lab testing and lack of evidence for precipitated calcium carbonate.

Classification of imported calcite sand or calcite powder depended on whether the goods were natural calcium carbonate under Heading 2503 9030 or precipitated calcium carbonate under Heading 2836 5000. The departmental laboratory report was found unreliable because Board circulars stated Customs Laboratories were not equipped to test calcite powder until 2019, and no independent cogent evidence established the parameters of precipitated calcium carbonate, including oil absorption ratio or particle size. Supplier data and technical literature also did not support the Revenue's classification. The goods were therefore classified under Heading 2503 9030, and the demand of duty, interest, confiscation, redemption fine, and penalties was set aside.

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Issues: Whether the imported goods, described as calcite sand or calcite powder, were classifiable under Heading 2503 9030 as natural calcium carbonate or under Heading 2836 5000 as precipitated calcium carbonate.

Analysis: The classification dispute turned on the nature of the goods and the reliability of the Customs Laboratory report. The Board's circulars recorded that Customs Laboratories were not equipped to test calcite powder until 2019, so the laboratory reports relied upon in the impugned order could not be treated as dependable evidence. The technical literature and supplier data did not describe the goods as precipitated calcium carbonate, and the relevant parameters for precipitated calcium carbonate, including oil absorption ratio and particle size, were not established. The fact that the goods were imported as sand, rather than powder, also did not support the Revenue's stand that they were precipitated calcium carbonate.

Conclusion: The goods were correctly classifiable under Heading 2503 9030 and not under Heading 2836 5000.

Final Conclusion: The demand of duty, interest, confiscation, redemption fine, and penalties could not be sustained, and the impugned order was set aside.

Ratio Decidendi: Where the departmental laboratory is shown by the Board's own circulars to be unequipped to test the goods, its reports cannot displace the importer's classification without independent cogent evidence establishing a different tariff entry.

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