https://www.taxtmi.com/caselaws?id=51819 Calcined pyrophyllite was held classifiable under Heading 25.05, not Heading 38.16, because the tariff scheme, Note 2 to Chapter 25, and the amended sub-headings showed that clays and related mineral products remained within the parent heading whether or not calcined. The interpretation was reinforced by the Board's earlier clarification on calcined magnesite, the Explanatory Notes, and the rule that a sub-heading cannot expand beyond the scope of its heading. The product was therefore treated as covered by Heading 25.05, while the question of manufacture was left open. en-us Wed, 01 Jan 2003 00:00:00 +0530 Tue, 28 Sep 2010 15:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51819 Calcined pyrophyllite was held classifiable under Heading 25.05, not Heading 38.16, because the tariff scheme, Note 2 to Chapter 25, and the amended sub-headings showed that clays and related mineral products remained within the parent heading whether or not calcined. The interpretation was reinforced by the Board's earlier clarification on calcined magnesite, the Explanatory Notes, and the rule that a sub-heading cannot expand beyond the scope of its heading. The product was therefore treated as covered by Heading 25.05, while the question of manufacture was left open. Case-Laws Central Excise Wed, 01 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51819