https://www.taxtmi.com/caselaws?id=264212 The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) that the product "Calcined China Clay" should be classified under Chapter Heading 25.05. The Court rejected the Revenue's argument that calcined clay should be classified under Chapter sub-heading 3824.90, emphasizing that the historical context and interpretation of the relevant provisions supported the classification under Chapter Heading 25.05. The Court dismissed the Revenue's appeal and affirmed the CESTAT's decision. 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 The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) that the product "Calcined China Clay" should be classified under Chapter Heading 25.05. The Court rejected the Revenue's argument that calcined clay should be classified under Chapter sub-heading 3824.90, emphasizing that the historical context and interpretation of the relevant provisions supported the classification under Chapter Heading 25.05. The Court dismissed the Revenue's appeal and affirmed the CESTAT's decision. Case-Laws Central Excise Tue, 08 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264212