2007 (2) TMI 440

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....o consignments of 'Micro Silica' (Sio2 - Silicon Dioxide) imported by the appellant. 3. The appellant raised two claims - one that the item should be classified under Heading 25 of the Customs Tariff and the other that the consignment should be allowed the benefit of Project Import under Chapter 98. 4. The impugned order held against the appellant on the first issue and confirmed classification under Tariff Heading 28, in particular under Heading 2811.22. The order omitted to consider the second claim of the appellant (project assessment). 5. The contention of the learned Counsel for the appellant is that Silicon Dioxide would be classifiable under Tariff Heading 25 as 'natural sands'. It is pointed out that natural ....

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....ative names for the material - condensed silica fume or silica fume. The fumes from the furnace are drawn through cooling pipes, through a pre-collector and cyclone to remove coarse particles that may have been carried over from the furnace - and then blown into specially designed baghouse filters where it is collected. " 9. It is noted that heading 25 is for "salts; sulphur, earth and stone; plastering materials, lime and cement" and sub-heading 25.05 is for "Natural sands of all kinds". "Silica sands of all kinds" are mentioned under Heading 2505.10. Heading 28 is for chemicals, components etc. Thus the basic difference in the headings is that Heading 25 is for naturally occurring sands, etc. (even after undergoing the process of ....