2007 (2) TMI 45

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....rd. 2. These appeals are directed against the Order-in-Appeal No.104/2004 dated 31-8-2004 of the Commissioner of Customs (Appeals), Nhava Sheva. The appeals are in regard to the rates of duty applicable to 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....

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....e above contention, the learned SDR pointed out that Heading 25 is for naturally occurring sands and not for silicon dioxide which is a manufactured item. 7. With regard to the claim for benefit of Chapter 98 assessment, the contention of the learned SDR is that since the appellant had filed the bill of entry claiming classification under Heading 25, the benefit of project assessment could not ....

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....e furnace. Hence the alternative 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; s....

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....duct and not of cleaning naturally occurring sands. It is also to be noted that sub-heading 2811 is specifically for "silicon dioxide". It is well settled that an item is not to be taken out of its specific heading and classified under a generic heading. 11. Thus, viewed from both the process of manufacture and specificity of heading, the correct classification is as ordered in the impugned ord....