https://www.taxtmi.com/caselaws?id=88453 Classification of a rhodium-based catalyst depended on whether it was a supported catalyst under Chapter Heading 3815.12 or a compound of precious metals under Chapter Heading 2843.90. The text stresses that a product can fall in Chapter 28 only if it is first shown to be a compound covered by the relevant chapter notes, and that Chapter 38 and Chapter 28 must be examined against the HSN explanatory material, test report, and technical composition. In a technically complex dispute, specialist chemical evidence and disclosure of the test report to the assessee are material. The original classification could not be sustained and the matter required fresh consideration. en-us Mon, 21 Apr 1997 00:00:00 +0530 Sat, 17 Sep 2011 18:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88453 Classification of a rhodium-based catalyst depended on whether it was a supported catalyst under Chapter Heading 3815.12 or a compound of precious metals under Chapter Heading 2843.90. The text stresses that a product can fall in Chapter 28 only if it is first shown to be a compound covered by the relevant chapter notes, and that Chapter 38 and Chapter 28 must be examined against the HSN explanatory material, test report, and technical composition. In a technically complex dispute, specialist chemical evidence and disclosure of the test report to the assessee are material. The original classification could not be sustained and the matter required fresh consideration. Case-Laws Customs Mon, 21 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88453