https://www.taxtmi.com/caselaws?id=425872 Imported Nickel Hydroxide remained classifiable under Heading 2825 40 00 because Chapter 28 covers separate chemically defined compounds even with minor impurities or additives, provided the additions do not alter the product's essential character or create a different use. Cobalt Hydroxide and Graphite were found to be minor performance additives only, so they did not take the goods of Chapter 28. Applying General Rules 1, 2 and 3(a), the specific tariff heading for Nickel Hydroxide prevailed over any residuary classification, and the goods qualified for the concessional entry under Notification No. 50/2017-Customs. en-us Wed, 19 Jan 2022 00:00:00 +0530 Wed, 03 Aug 2022 08:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425872 Imported Nickel Hydroxide remained classifiable under Heading 2825 40 00 because Chapter 28 covers separate chemically defined compounds even with minor impurities or additives, provided the additions do not alter the product's essential character or create a different use. Cobalt Hydroxide and Graphite were found to be minor performance additives only, so they did not take the goods of Chapter 28. Applying General Rules 1, 2 and 3(a), the specific tariff heading for Nickel Hydroxide prevailed over any residuary classification, and the goods qualified for the concessional entry under Notification No. 50/2017-Customs. Case-Laws Customs Wed, 19 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425872