https://www.taxtmi.com/caselaws?id=758445 Tariff classification depended on the product's technical character: expert opinions and test reports showed Bleach-9 was only washed clay, not activated clay or earth, because washing and drying did not amount to activation and the product retained its raw clay character. On that uncontroverted evidence, the product was correctly classified under Chapter Heading 2505 as a mineral substance and not under Chapter Heading 3802 as an activated natural mineral product, so the departmental appeal failed. en-us Tue, 10 Sep 2024 00:00:00 +0530 Sat, 14 Sep 2024 08:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758445 Tariff classification depended on the product's technical character: expert opinions and test reports showed Bleach-9 was only washed clay, not activated clay or earth, because washing and drying did not amount to activation and the product retained its raw clay character. On that uncontroverted evidence, the product was correctly classified under Chapter Heading 2505 as a mineral substance and not under Chapter Heading 3802 as an activated natural mineral product, so the departmental appeal failed. Case-Laws Central Excise Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758445