Customs classification of calcite powder depends on technical testing, and an inadequate lab report cannot justify reclassification.

Imported calcite powder classification turned on whether the goods met the technical parameters for CTH 28365000 as calcium carbonate or remained classifiable under CTH 25369030 as declared. The Customs Laboratory report, which merely identified the goods as calcium carbonate, was not sufficient to support reclassification because it did not establish the tariff entry's essential characteristics, and the relevant laboratory was not equipped at the material time to test calcite powder. Since particle size, oil absorption ratio, and conformity with the applicable Indian standards were not satisfactorily proved, the declared classification was upheld.

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Issues: Whether imported calcite powder was classifiable under CTH 28365000 as calcium carbonate or under CTH 25369030 as declared by the importer, and whether the Customs Laboratory report could be relied upon for classification.

Analysis: The classification dispute turned on the nature of the goods and the evidentiary value of the chemical examination report. The customs laboratory report only stated that the goods were calcium carbonate, but did not establish that the goods satisfied the parameters required for classification under the disputed tariff entry. The Board circulars relied upon by the parties showed that the Customs Laboratory, Kandla was not equipped to test calcite powder at the relevant time, and therefore the report could not safely form the sole basis for reclassification. The tariff classification also depended on technical characteristics such as particle size, oil absorption ratio, and conformity with the relevant Indian standards, none of which were satisfactorily established by the department. The departmental reliance on other imports and on a contrary order was not sufficient to displace the classification declared in the bills of entry.

Conclusion: The goods were not proved to be classifiable under CTH 28365000, and the importer's classification under CTH 25369030 was upheld.

Ratio Decidendi: Where the sole basis for reclassification is a laboratory report from a customs laboratory that lacks the technical facility to test the goods, and the department fails to establish the tariff entry's essential parameters, the declared classification cannot be disturbed.

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