https://www.taxtmi.com/caselaws?id=366392 Nuclear Grade Ammonium Di-uranate (NGADU) is treated as a uranium compound falling under Chapter Heading 2844.1000, because it is the processed output of thorium concentrate and matches the HSN scope for uranates as compounds of fissile and fertile chemical elements. Heading 2845.9010 is not applicable, as it is confined to isotopes other than those covered by Heading 2844. The product is also eligible for exemption under Notification No. 3/2005-CE dated 24.02.2005, which grants nil duty to nuclear fuel under Chapter 28 irrespective of subheading. en-us Fri, 31 Aug 2018 00:00:00 +0530 Fri, 06 Mar 2020 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366392 Nuclear Grade Ammonium Di-uranate (NGADU) is treated as a uranium compound falling under Chapter Heading 2844.1000, because it is the processed output of thorium concentrate and matches the HSN scope for uranates as compounds of fissile and fertile chemical elements. Heading 2845.9010 is not applicable, as it is confined to isotopes other than those covered by Heading 2844. The product is also eligible for exemption under Notification No. 3/2005-CE dated 24.02.2005, which grants nil duty to nuclear fuel under Chapter 28 irrespective of subheading. Case-Laws Central Excise Fri, 31 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366392