https://www.taxtmi.com/caselaws?id=30411 Zirconium Washed Dried Frit, produced from Zircon Sand by sodium hydroxide treatment and water leaching, was held to fall outside Chapter 26 because the processing changed the chemical composition and structure of the basic ore. Chapter 26 covers ore preparation that does not alter the basic compound, while Chapter 28 applies to separate chemically defined compounds even with impurities. Since the product became crude zirconium hydroxide or hydrous zirconium oxide, it was correctly classifiable under Heading 28.25 and not as zirconium ore concentrate under Heading 26.15. en-us Tue, 24 Jun 2008 00:00:00 +0530 Tue, 26 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30411 Zirconium Washed Dried Frit, produced from Zircon Sand by sodium hydroxide treatment and water leaching, was held to fall outside Chapter 26 because the processing changed the chemical composition and structure of the basic ore. Chapter 26 covers ore preparation that does not alter the basic compound, while Chapter 28 applies to separate chemically defined compounds even with impurities. Since the product became crude zirconium hydroxide or hydrous zirconium oxide, it was correctly classifiable under Heading 28.25 and not as zirconium ore concentrate under Heading 26.15. Case-Laws Central Excise Tue, 24 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30411