1999 (8) TMI 222

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....spondent. [Order per : P.C. Jain, Vice President]. - We are concerned in this appeal with classification of calcined of bauxite, Appellants herein contend that the proper classification of the aforesaid goods is 26.06. Tariff description of the TH reads as "Aluminium Ores and Concentrates". The lower authority, however, has classified the product under TH 68.07 pertaining to "all other articles....

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....ess of manufacture above and also declared in the classification list filed by the appellants. The adjudicating authority has also relied upon Board's Circular No. 13/87-CX, IV, dated 18-12-1987 - 1988 (33) E.L.T. (T38). In the said circular lapping abrasive powder being a mixture of different substance including clacined aluminia has been classified under TH 68.07. Accordingly, the classification....

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....e, silica etc.) The heading also covers bauxite, heat-treated (1,200oC to 1,400oC) suitable for use in metallurgy for the manufacture of aluminium (carbo-thermo-reduction in electric furnace, Gross, etc. processes) or for other uses (in particular, for the manufacture of abrasives)." He submits that it is very clear from the aforesaid Explanatory Notes that calcined bauxite even if not suitable ....

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....ng the product before us Explanatory Notes to HSN are very meterial and are of high persuasive value as held by the Apex Court in the aforesaid case. It is very clear from the Explanatory Notes, as extracted above that bauxite for other uses, in particular for manufacture of abrasives, would be covered under TH 26.06. The lower authority's finding treating it as lapping abrasive powder is totally ....