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    <title>2000 (6) TMI 250 - CEGAT, NEW DELHI</title>
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    <description>Magnesium oxide was held not classifiable under Chapter 28 Heading 2825 because Chapter 28 Note 3 expressly excluded magnesium oxide, and Note 1 to Section 6 did not bring it within that chapter&#039;s scope. Applying the tariff notes together, the product could not be placed under the Revenue&#039;s claimed heading in Chapter 28. The assessee&#039;s classification under Tariff Heading 2505 was therefore accepted, and the competing classification was rejected.</description>
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    <pubDate>Thu, 22 Jun 2000 00:00:00 +0530</pubDate>
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      <title>2000 (6) TMI 250 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=93650</link>
      <description>Magnesium oxide was held not classifiable under Chapter 28 Heading 2825 because Chapter 28 Note 3 expressly excluded magnesium oxide, and Note 1 to Section 6 did not bring it within that chapter&#039;s scope. Applying the tariff notes together, the product could not be placed under the Revenue&#039;s claimed heading in Chapter 28. The assessee&#039;s classification under Tariff Heading 2505 was therefore accepted, and the competing classification was rejected.</description>
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      <pubDate>Thu, 22 Jun 2000 00:00:00 +0530</pubDate>
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