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    Strict construction of exemption notifications bars astronomy coaching from the culture exemption, with demand recomputed on a cum-tax basis.
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      Calcined kaolin clay remained classifiable under Chapter 25...

      Calcined kaolin clay remains classifiable under Chapter 25 when calcination does not change its character.

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      CustomsJune 25, 2026Case LawsAT
      Calcined kaolin clay remained classifiable under Chapter 25 because Heading 2507 expressly covers kaolin and other kaolinic clays, whether or not calcined. The Tribunal found that the product information and chemical test report showed only calcined clay mainly composed of aluminium silicate with trace elements, which did not change its character for classification. It further held that the goods were not shown to be separate chemically defined compounds attracting Chapter 28. The reclassification under CTI 2839 9090 was rejected and CTI 2507 0029 was accepted.

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      ActsIncome Tax