2008 (9) TMI 680

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....he same under Chapter 2520.20 as plaster whereas the revenue has sought classification under Chapter 3816. 3. As per literature submitted by the importer, the subject powder is made of silica 73%, calcium sulphate 26% and organic content 1%. Chapter Heading 2520.20 of HSN is broadly divided into two sub-heading namely :- 2520.10 - Gypsum; anhydrite 2520.20 - Plasters As per the explanatory notes to the HSN :- Gypsum is a natural hydrated calcium sulphate generally white and friable. Anhydrite is a natural anhydrous calcium sulphate used in the manufacture of sulphuric acid or of certain types of plaster. Plaster consists of gypsum partly or completely dehydrated by calcination. 4. Further it has....

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....roduct should not be used with metals which melts above 1100°C and the maximum burnt out temperature should not exceed 740°C. He refers to the information provided in the Hoben International Information Service where the product in question has been described as a gypsum based investment having a typical silica content of 73%, Calcium sulphate content of 26% and organic content of 1%. It has also been certified that gypsum is an active chemical ingredient and is essential to the character of the mix and therefore, it is rightly classifiable under 2520.20. 6. The Ld. DR however submitted that the HSN explanatory notes makes it clear that the plaster classified under CH 2520.20 is gypsum only which is partly or completely dehy....

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....ture of dental or jewel moulds. Therefore, use-wise and chemical composition-wise the product under question merits classification under 38.16. 8. We have considered the submissions. We find that it is an undisputed fact that the product in question is an investment powder which is used in investment casting namely jewel castings. It is used in the moulds for giving a better finishing to the jewels. As per literature on investment powder, the investment powder is composed of crystobalite, gypsum, silica and modifying agent. Crystobalite is an expanding and contracting form of silica which permits the mould to expand without cracking when it is heated and very hot molten metal is poured into it. Gypsum chemically is hydrated calcium ....