https://www.taxtmi.com/caselaws?id=124672 Imported investment powder used for investment casting of jewel moulds was held to be classifiable under Chapter 3816 as a refractory composition rather than under Chapter 2520.20 as plaster. The decisive factor was the product's composition and essential character: silica was the predominant component, while gypsum acted only as a binder. Chapter 2520.20 applies to gypsum and plasters derived from gypsum, whereas Chapter 3816 covers refractory cements, mortars, concretes and similar silica-based refractory compositions used for dental or jewel moulds. On this basis, the goods were correctly treated as refractory material, in favour of Revenue. en-us Thu, 25 Sep 2008 00:00:00 +0530 Thu, 04 Oct 2012 10:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124672 Imported investment powder used for investment casting of jewel moulds was held to be classifiable under Chapter 3816 as a refractory composition rather than under Chapter 2520.20 as plaster. The decisive factor was the product's composition and essential character: silica was the predominant component, while gypsum acted only as a binder. Chapter 2520.20 applies to gypsum and plasters derived from gypsum, whereas Chapter 3816 covers refractory cements, mortars, concretes and similar silica-based refractory compositions used for dental or jewel moulds. On this basis, the goods were correctly treated as refractory material, in favour of Revenue. Case-Laws Customs Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124672