https://www.taxtmi.com/caselaws?id=446845 Classification of exported iron oxide powder depended on whether the goods remained covered by Chapter 26 or had moved to Chapter 28 after processing. The relevant Chapter 26 note excludes minerals subjected to processes not normal to the metallurgical industry, so the decisive inquiry was the actual processing undertaken and its effect on the goods' character and end-use. The lower authorities erred by applying a general manufacturing-process approach without examining the record, including the processing flow chart and the claimed suitability for oilfield chemicals. The matter was remanded for fresh consideration on that basis. en-us Mon, 21 Aug 2023 00:00:00 +0530 Wed, 13 Dec 2023 07:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446845 Classification of exported iron oxide powder depended on whether the goods remained covered by Chapter 26 or had moved to Chapter 28 after processing. The relevant Chapter 26 note excludes minerals subjected to processes not normal to the metallurgical industry, so the decisive inquiry was the actual processing undertaken and its effect on the goods' character and end-use. The lower authorities erred by applying a general manufacturing-process approach without examining the record, including the processing flow chart and the claimed suitability for oilfield chemicals. The matter was remanded for fresh consideration on that basis. Case-Laws Customs Mon, 21 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446845