2023 (12) TMI 529

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.... " The test result vide Report no. 1470 dated 18.11.2015 from the Custom House Laboratory, Kandla was received. The report of Chemical Examiner is as under: " the sample received is in form of blackish brown fine powder. It is mainly composed of Iron together with siliceous matter(Iron ore). Iron content =65.7% by wt. siliceous matter=4.4%. Sealed remnant sample returned herewith." 2. The report inter alia stated that iron content was more than 65.7% and there were some element roughly 4.4% of siliceous matter. The department therefore opined that this product was classifiable under Tariff Heading 26011119. The appellants produced before the lower authority a flow chart indicating that they have done some process on the Iro....

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....for the extraction of mercury of the metals of heading 2844 or of the metals of Section XIV or XV, even if they are intended for nonmetallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry." The Advocate submits that the process carried out by them were such that their initial product became unfit for metallurgical industry and was useable in oilfield. 3.1 On being confronted with the foregoing submissions of the Advocate, the Learned AR reiterated the findings of the lower authority. 4. Considered. We find that the Section note Tariff Heading 2601 to 2617 to Chapter 26 lays down that the minerals falling under chapter 26, should ....