2002 (3) TMI 801

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellant. Shri T.D. Bodade, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal is the classification in the central excise tariff of chromium sulphate, anhydrous chromium oxide and hydrous chromium oxide that the appellant manufactured. In the order impugned in this appeal, the Commissioner has confirmed the classificatio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Therefore classification of chromium sulphate under Heading 32.01 is clearly excluded and it falls within the more specific entry of sulphates in Heading 28.33. As for the two oxides, the fact that they may be used as pigments of colouring matter, which is what the claim for classification based upon, does not exclude the applicability of the note. Counsel for the appellant admitted that neither....