https://www.taxtmi.com/caselaws?id=372804 Ground natural calcium carbonate was held to fall under Chapter Heading 25.30 of the Central Excise Tariff Act, 1985 because the chemical test report showed that the samples did not meet the specification of precipitated calcium carbonate. The product was therefore treated as distinct from precipitated calcium carbonate, and the Revenue failed to produce corroborative evidence to support classification under Chapter Heading 28.36. On that basis, the competing classification under Chapter Heading 28.36 was rejected and the heading under Chapter 25.30 was accepted. en-us Wed, 26 Dec 2018 00:00:00 +0530 Mon, 24 Jun 2019 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372804 Ground natural calcium carbonate was held to fall under Chapter Heading 25.30 of the Central Excise Tariff Act, 1985 because the chemical test report showed that the samples did not meet the specification of precipitated calcium carbonate. The product was therefore treated as distinct from precipitated calcium carbonate, and the Revenue failed to produce corroborative evidence to support classification under Chapter Heading 28.36. On that basis, the competing classification under Chapter Heading 28.36 was rejected and the heading under Chapter 25.30 was accepted. Case-Laws Central Excise Wed, 26 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372804