https://www.taxtmi.com/caselaws?id=799268 Indian refractory mortar comprising chromite, magnesite and bentonite is classifiable under CTH 3816 0000, rather than CTH 2610 for chromium ores and concentrates. Applying Rule 1 of the General Rules for Interpretation, Chapter Note 2 to Chapter 26 and the HSN Explanatory Notes, the mixture has a chemical composition distinct from chromite, serves refractory applications and is neither processed for nor used in chromium metallurgical extraction. It therefore falls outside Chapter 26; export duty and penalty do not apply. en-us Wed, 19 Aug 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799268 Indian refractory mortar comprising chromite, magnesite and bentonite is classifiable under CTH 3816 0000, rather than CTH 2610 for chromium ores and concentrates. Applying Rule 1 of the General Rules for Interpretation, Chapter Note 2 to Chapter 26 and the HSN Explanatory Notes, the mixture has a chemical composition distinct from chromite, serves refractory applications and is neither processed for nor used in chromium metallurgical extraction. It therefore falls outside Chapter 26; export duty and penalty do not apply. Case-Laws Customs Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799268