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Tariff classification of refractory mortar excludes the chromium ore heading, eliminating export duty and related penalties.

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Full Text of the Document

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....Indian Refractory Mortar, being a mixture used as refractory mortar rather than a mineral employed in metallurgical extraction of chromium, does not meet Chapter Note 2 to Chapter 26. It is therefore classifiable under CTH 3816 0000, not CTH 2610 for chromium ores and concentrates. This classification removes the basis for export duty and consequential penalties.....

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