https://www.taxtmi.com/caselaws?id=120792 Charcoal dust generated during the manufacture of activated carbon was held not classifiable as carbon under Heading 28.03 of the CETA Schedule. The tariff notes exclude activated carbon and wood charcoal from that heading, and the product was described only as carbonaceous matter from the pre-activation stage, not as a commodity shown to consist wholly of carbon. Because the department bore the burden on classification and produced no evidence of complete carbon content, the duty demand based on Heading 28.03 could not be sustained. The later inclusion of wood charcoal under Heading 44.02 also supported exclusion from Heading 28.03. en-us Thu, 25 Jan 2007 00:00:00 +0530 Tue, 24 Jul 2012 14:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120792 Charcoal dust generated during the manufacture of activated carbon was held not classifiable as carbon under Heading 28.03 of the CETA Schedule. The tariff notes exclude activated carbon and wood charcoal from that heading, and the product was described only as carbonaceous matter from the pre-activation stage, not as a commodity shown to consist wholly of carbon. Because the department bore the burden on classification and produced no evidence of complete carbon content, the duty demand based on Heading 28.03 could not be sustained. The later inclusion of wood charcoal under Heading 44.02 also supported exclusion from Heading 28.03. Case-Laws Central Excise Thu, 25 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120792