Abrasive powder classification placed under residuary tariff subheading for excise, not under chemical or mineral headings. Lapping abrasive powders, produced by size reduction, elutriation and drying from materials like garnet, aluminium oxide and silicon carbide, are mixtures often calcined or mixed and do not retain separate chemical identities; accordingly they are classifiable under the residuary tariff subheading for abrasive powders in the chapter for manufactured abrasive goods rather than under headings for separate chemical compounds or textile/paper-based abrasive articles.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Abrasive powder classification placed under residuary tariff subheading for excise, not under chemical or mineral headings.
Lapping abrasive powders, produced by size reduction, elutriation and drying from materials like garnet, aluminium oxide and silicon carbide, are mixtures often calcined or mixed and do not retain separate chemical identities; accordingly they are classifiable under the residuary tariff subheading for abrasive powders in the chapter for manufactured abrasive goods rather than under headings for separate chemical compounds or textile/paper-based abrasive articles.
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