Tariff classification of calcined bauxite follows HSN notes for heat-treated bauxite, not stone articles or mixed abrasives.

Calcined bauxite was classified as aluminium ore and concentrate under Tariff Heading 26.06 because it remained bauxite after heat treatment, and the HSN Explanatory Notes specifically included heat-treated bauxite suitable for other uses, including abrasive manufacture. Those notes were treated as highly persuasive in tariff classification. The product was not a lapping abrasive powder and involved no mixture of different substances, so the departmental circular on mixed abrasive products did not apply. The correct classification was therefore Tariff Heading 26.06, not Tariff Heading 68.07.

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Issues: Classification of calcined bauxite, whether under Tariff Heading 26.06 as aluminium ore and concentrate or under Tariff Heading 68.07 as an article of stone or similar material.

Analysis: The product was bauxite subjected to heat treatment, and the relevant HSN Explanatory Notes specifically covered bauxite, including heat-treated bauxite suitable for other uses, particularly the manufacture of abrasives, under Tariff Heading 26.06. Those notes were treated as highly persuasive in tariff classification. The product was not a lapping abrasive powder and there was no mixture of different substances, so the departmental circular dealing with such a mixture did not apply.

Conclusion: The goods were classifiable under Tariff Heading 26.06 and not under Tariff Heading 68.07.

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