https://www.taxtmi.com/caselaws?id=270733 Chemically coated micronized minerals fall outside Chapter 25 because Chapter Note 2 limits that chapter to goods subjected only to basic physical processes; coating is further processing, so classification under Chapter 3824.90 applies. Red oxide powder, being iron oxide, is covered by the more specific Chapter 2821.10 rather than the general mineral entry in Chapter 25.05, since market description and product nature control the tariff entry. Where the dispute is confined to classification, the extended period is dropped, and no mala fide intent is shown, confiscation, redemption fine and penalties are not sustainable. en-us Mon, 04 Jan 2016 00:00:00 +0530 Tue, 18 Oct 2016 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270733 Chemically coated micronized minerals fall outside Chapter 25 because Chapter Note 2 limits that chapter to goods subjected only to basic physical processes; coating is further processing, so classification under Chapter 3824.90 applies. Red oxide powder, being iron oxide, is covered by the more specific Chapter 2821.10 rather than the general mineral entry in Chapter 25.05, since market description and product nature control the tariff entry. Where the dispute is confined to classification, the extended period is dropped, and no mala fide intent is shown, confiscation, redemption fine and penalties are not sustainable. Case-Laws Central Excise Mon, 04 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270733