https://www.taxtmi.com/caselaws?id=397672 Classification of imported calcite sand or calcite powder depended on whether the goods were natural calcium carbonate under Heading 2503 9030 or precipitated calcium carbonate under Heading 2836 5000. The departmental laboratory report was found unreliable because Board circulars stated Customs Laboratories were not equipped to test calcite powder until 2019, and no independent cogent evidence established the parameters of precipitated calcium carbonate, including oil absorption ratio or particle size. Supplier data and technical literature also did not support the Revenue's classification. The goods were therefore classified under Heading 2503 9030, and the demand of duty, interest, confiscation, redemption fine, and penalties was set aside. en-us Tue, 25 Aug 2020 00:00:00 +0530 Thu, 27 May 2021 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397672 Classification of imported calcite sand or calcite powder depended on whether the goods were natural calcium carbonate under Heading 2503 9030 or precipitated calcium carbonate under Heading 2836 5000. The departmental laboratory report was found unreliable because Board circulars stated Customs Laboratories were not equipped to test calcite powder until 2019, and no independent cogent evidence established the parameters of precipitated calcium carbonate, including oil absorption ratio or particle size. Supplier data and technical literature also did not support the Revenue's classification. The goods were therefore classified under Heading 2503 9030, and the demand of duty, interest, confiscation, redemption fine, and penalties was set aside. Case-Laws Customs Tue, 25 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397672