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    <title>2026 (6) TMI 1244 - CESTAT MUMBAI</title>
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    <description>Calcined kaolin clay remained classifiable under tariff item 2507 0029 because Chapter 25 expressly covers kaolin and other kaolinic clays, whether or not calcined, and Chapter Note 1 permits washing and other physical processes without taking the product out of the chapter. The chemical test showed only trace impurities, so the goods were not separately chemically defined compounds under Chapter 28. Applying Rule 1 of the General Rules for Interpretation, the specific heading for kaolinic clays prevailed over the more general silicates heading. The departmental classification under tariff item 2839 9090 was therefore unsustainable.</description>
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    <pubDate>Tue, 23 Jun 2026 00:00:00 +0530</pubDate>
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      <title>2026 (6) TMI 1244 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=793863</link>
      <description>Calcined kaolin clay remained classifiable under tariff item 2507 0029 because Chapter 25 expressly covers kaolin and other kaolinic clays, whether or not calcined, and Chapter Note 1 permits washing and other physical processes without taking the product out of the chapter. The chemical test showed only trace impurities, so the goods were not separately chemically defined compounds under Chapter 28. Applying Rule 1 of the General Rules for Interpretation, the specific heading for kaolinic clays prevailed over the more general silicates heading. The departmental classification under tariff item 2839 9090 was therefore unsustainable.</description>
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