Tribunal sets aside department's order classifying asbestos-containing products under specific heading

The appeal was allowed, and the department's order was set aside as the tribunal held that the products Thermolite hardsetting and Nulite hardsetting, despite containing asbestos, were correctly classified under Heading 25.05 due to the addition of other goods to calcium sulphate, contrary to the department's argument based on Note 2 excluding goods with asbestos from this heading. The proposed classification under Heading 6807 was deemed unsuitable as it did not cover the specific products in question.

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The appeal considered the classification of products Thermolite hardsetting and Nulite hardsetting by the appellant, containing plaster of paris and asbestos, under Heading 25.05. The department argued that Note 2 excludes the goods from this heading due to the presence of asbestos. However, the tribunal disagreed, stating that the heading includes the addition of other goods to calcium sulphate. The department's proposed classification under Heading 6807 was deemed inappropriate as it only covers articles other than those specified. The appeal was allowed, and the department's order was set aside.

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