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    <title>1997 (2) TMI 231 - CEGAT, NEW DELHI</title>
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    <description>Tritium luminous compound made from zinc sulphide or zinc silicate crystals activated by tritium was held classifiable as an inorganic product used as a luminophore under Heading 32.06, not as radioactive material under Chapter 28. Chapter Note 3 to Chapter 28 excludes inorganic products of a kind used as luminophores, and the product literature supported classification under the specific tariff entry for luminophore products, including pigments based on zinc sulphide. The broader Chapter 28 claim was rejected because the material description matched the specific heading, and the appeal failed.</description>
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    <pubDate>Wed, 26 Feb 1997 00:00:00 +0530</pubDate>
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      <title>1997 (2) TMI 231 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86423</link>
      <description>Tritium luminous compound made from zinc sulphide or zinc silicate crystals activated by tritium was held classifiable as an inorganic product used as a luminophore under Heading 32.06, not as radioactive material under Chapter 28. Chapter Note 3 to Chapter 28 excludes inorganic products of a kind used as luminophores, and the product literature supported classification under the specific tariff entry for luminophore products, including pigments based on zinc sulphide. The broader Chapter 28 claim was rejected because the material description matched the specific heading, and the appeal failed.</description>
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      <pubDate>Wed, 26 Feb 1997 00:00:00 +0530</pubDate>
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