TaxTMI 
TaxTMI 
2000 (7) TMI 145
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....this appeal is whether vanadium oxy-tri chloride and ethyl aluminium sequil chloride imported by the appellant are to be classified under heading 3815.90 as claimed by the appellant or under chapters 28 and 29, as held by the Commissioner (Appeals) in the order impugned in this appeal. 2.Heading 3815.90 is for reaction initiators, reaction accelerators and catalytic preparations, not elsewhere sp....
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....pplication of Note 1(a) to Chapter 38, the products would not be eligible for classification under sub-heading 3815.90. That note chemically defined compounds other than those specified in the rule. The fact that the heading itself excludes goods not elsewhere specified also leads to the same result. This in fact is clarified by the Harmonised System of Nomenclature Explanatory Notes to this headi....
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....general, composed either of one or more active substances deposited on a support (known as "supported catalysts") or of mixtures with a basis of active substances. In the majority of cases, these active substances are certain metals, metallic oxides, other metallic compounds or mixtures thereof. The metals most frequently used as such or as compounds are cobalt, nickel, palladium, platinum, molybd....
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....mers. This heading does not include: (a) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 26.20) and spent catalysts of a kind used principally for the recovery of precious metal (heading 71.12). (b) Separate chemically defined compounds (Chapter 28 or 29). (c) Catalysts consisting solely of metals or metal all....