https://www.taxtmi.com/caselaws?id=73801 Imported electro slag and pre-fused base slag were held to be deliberately prepared fused chemical mixtures of calcium fluoride, aluminium oxide and calcium oxide, not metallurgical slag left as a residue from iron or steel operations. Chapter 26, which covers slag, ash and residues from metallurgical processes, was found inapplicable because the goods were not residue-like material. Chapter 31 was also rejected because the goods were not basic slag used as fertiliser. On the materials produced, the goods were treated as chemical products and preparations classifiable under Heading 38.01/19(1), with classification under the slag headings denied in favour of Revenue. en-us Tue, 26 Jul 1988 00:00:00 +0530 Fri, 03 Jun 2011 16:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73801 Imported electro slag and pre-fused base slag were held to be deliberately prepared fused chemical mixtures of calcium fluoride, aluminium oxide and calcium oxide, not metallurgical slag left as a residue from iron or steel operations. Chapter 26, which covers slag, ash and residues from metallurgical processes, was found inapplicable because the goods were not residue-like material. Chapter 31 was also rejected because the goods were not basic slag used as fertiliser. On the materials produced, the goods were treated as chemical products and preparations classifiable under Heading 38.01/19(1), with classification under the slag headings denied in favour of Revenue. Case-Laws Customs Tue, 26 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73801