https://www.taxtmi.com/caselaws?id=73742 Bicarbonate of soda remained classifiable and dutiable under Tariff Item 14AA before 1-3-1986 and under Heading 2805.30 thereafter because it was specifically named in the tariff and Chapter Note 2(a) treated chemically defined compounds as covered even with impurities. The prescribed I.S.I. purity standard was irrelevant to classification, and sub-standard purity did not remove the product from the tariff entry. Its use as an intermediate product for captive consumption also did not exclude excise duty, since excise attaches to manufacture and not to marketability where the goods answer the tariff description. The duty demand and penalty were therefore upheld. en-us Wed, 06 Apr 1988 00:00:00 +0530 Fri, 03 Jun 2011 12:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73742 Bicarbonate of soda remained classifiable and dutiable under Tariff Item 14AA before 1-3-1986 and under Heading 2805.30 thereafter because it was specifically named in the tariff and Chapter Note 2(a) treated chemically defined compounds as covered even with impurities. The prescribed I.S.I. purity standard was irrelevant to classification, and sub-standard purity did not remove the product from the tariff entry. Its use as an intermediate product for captive consumption also did not exclude excise duty, since excise attaches to manufacture and not to marketability where the goods answer the tariff description. The duty demand and penalty were therefore upheld. Case-Laws Central Excise Wed, 06 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73742