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    <title>2023 (9) TMI 1474 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, MUMBAI</title>
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    <description>Nickel hydroxide compound containing 92% to 100% nickel hydroxide with minor cobalt hydroxide and sodium sulphate remains classifiable under tariff item 28254000. Applying Chapter Note 1 to Chapter 28 and General Rules for Interpretation 1, 2(b) and 3(a), the ruling treated the product as a separately defined chemical compound that does not lose Chapter 28 classification because of impurities or performance-enhancing additives. The additives were found not to change the product&#039;s essential character, nature, or general use, and no distinct product or specific-use article emerged to displace the specific tariff entry for nickel hydroxide.</description>
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      <description>Nickel hydroxide compound containing 92% to 100% nickel hydroxide with minor cobalt hydroxide and sodium sulphate remains classifiable under tariff item 28254000. Applying Chapter Note 1 to Chapter 28 and General Rules for Interpretation 1, 2(b) and 3(a), the ruling treated the product as a separately defined chemical compound that does not lose Chapter 28 classification because of impurities or performance-enhancing additives. The additives were found not to change the product&#039;s essential character, nature, or general use, and no distinct product or specific-use article emerged to displace the specific tariff entry for nickel hydroxide.</description>
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