https://www.taxtmi.com/caselaws?id=264212 Calcined china clay remained classifiable under Chapter Heading 25.05 rather than Chapter Heading 38.24 because Chapter Heading 25.05 expressly covered kaolin and other kaolinic clays, whether or not calcined. Chapter Note 2 excluded roasted or calcined products only subject to the qualifying words "except where their context otherwise requires", and the tariff scheme with the HSN notes showed that calcination alone did not remove china clay from Heading 25.05. The appeal was therefore without merit. en-us Tue, 08 Sep 2015 00:00:00 +0530 Fri, 01 Jan 2016 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264212 Calcined china clay remained classifiable under Chapter Heading 25.05 rather than Chapter Heading 38.24 because Chapter Heading 25.05 expressly covered kaolin and other kaolinic clays, whether or not calcined. Chapter Note 2 excluded roasted or calcined products only subject to the qualifying words "except where their context otherwise requires", and the tariff scheme with the HSN notes showed that calcination alone did not remove china clay from Heading 25.05. The appeal was therefore without merit. Case-Laws Central Excise Tue, 08 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264212