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    <title>1998 (4) TMI 267 - CEGAT, CALCUTTA</title>
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    <description>Lead Sub-Oxide (Grey) produced by controlled oxidation of pure lead was analysed for tariff classification, with the key question being whether it fell under Heading 2824.00 as a lead oxide or under Heading 3823.00 as a grey oxide product. The text states that the presence of substantial free lead meant the product was not a fully oxidised or separately chemically defined compound, so it did not fit Chapter 28. It also relies on the HSN Explanatory Note to Heading 38.23, which specifically includes grey oxide obtained by controlled oxidation of pure lead in a ball mill process. On that basis, the product is classified under Heading 3823.00.</description>
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      <link>https://www.taxtmi.com/caselaws?id=88844</link>
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