https://www.taxtmi.com/caselaws?id=92200 Calcined bauxite was classified as aluminium ore and concentrate under Tariff Heading 26.06 because it remained bauxite after heat treatment, and the HSN Explanatory Notes specifically included heat-treated bauxite suitable for other uses, including abrasive manufacture. Those notes were treated as highly persuasive in tariff classification. The product was not a lapping abrasive powder and involved no mixture of different substances, so the departmental circular on mixed abrasive products did not apply. The correct classification was therefore Tariff Heading 26.06, not Tariff Heading 68.07. en-us Fri, 20 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 15:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92200 Calcined bauxite was classified as aluminium ore and concentrate under Tariff Heading 26.06 because it remained bauxite after heat treatment, and the HSN Explanatory Notes specifically included heat-treated bauxite suitable for other uses, including abrasive manufacture. Those notes were treated as highly persuasive in tariff classification. The product was not a lapping abrasive powder and involved no mixture of different substances, so the departmental circular on mixed abrasive products did not apply. The correct classification was therefore Tariff Heading 26.06, not Tariff Heading 68.07. Case-Laws Central Excise Fri, 20 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92200