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Issues: Whether tritium luminous compound was classifiable as radioactive material under Chapter 28 or as an inorganic product used as a luminophore under Heading 32.06.
Analysis: The goods were described in the literature as tritium luminous compound consisting of zinc sulphide or zinc silicate crystals activated by tritium, used as luminous pigments. Chapter Note 3 of Chapter 28 specifically excludes inorganic products of a kind used as luminophores of Heading 32.06. Heading 32.06 covers inorganic products of a kind used as luminophores, and Heading 3206.42 covers lithophone and other pigments and preparations based on zinc sulphide. The material description matched that tariff entry, and no basis was shown for retaining the classification under Chapter 28.
Conclusion: The goods were correctly classifiable under Heading 32.06, not under Chapter 28, and the appeal failed.
Ratio Decidendi: Where the product description and supporting literature show that the imported goods are inorganic luminophores specifically excluded from Chapter 28, classification must follow the specific tariff heading for luminophore products rather than the broader chapter claim.