https://www.taxtmi.com/caselaws?id=797743 Specific tariff coverage for Magnesia Carbon Bricks prevails over a residuary heading for mineral substances, preserving classification as refractory goods and eligibility for concessional basic customs duty. For imports before 1 January 2022, Chapter Note 1 did not exclude goods heated below 800 C from Chapter 69; the later exclusion applies only prospectively. HSN explanatory material cannot override unaligned Indian Customs Tariff wording, and the firing requirement does not apply to the relevant refractory headings. Correct classification and exemption declarations do not establish intentional misdeclaration, so a disputed claim alone cannot sustain confiscation or penalty. en-us Mon, 17 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797743 Specific tariff coverage for Magnesia Carbon Bricks prevails over a residuary heading for mineral substances, preserving classification as refractory goods and eligibility for concessional basic customs duty. For imports before 1 January 2022, Chapter Note 1 did not exclude goods heated below 800 C from Chapter 69; the later exclusion applies only prospectively. HSN explanatory material cannot override unaligned Indian Customs Tariff wording, and the firing requirement does not apply to the relevant refractory headings. Correct classification and exemption declarations do not establish intentional misdeclaration, so a disputed claim alone cannot sustain confiscation or penalty. Case-Laws Customs Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797743