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Precipitated Chalk Duty Dispute: Charged 16% Under Chapter 28 or Nil Under Chapter 25; Demand Set Aside for Limitation.

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....Classification of Precipitated Chalk - whether classifiable and chargeable to duty @ 16% under chapter 28 (Inorganic Chemicals) or under Chapter 25 (Mineral Products) attracting nil rate of duty? - Demand set aside on the ground of period of limitation.....