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2011 (3) TMI 105 - CESTAT, CHENNAIClassification - As regards Heading 28.35 prior to 28.2.2005, it covered Phosphinates (hypophosphites), Phosphonates (Phosphites), phosphates and poly-phosphates whether or not chemically defined . Di-Calcium Phosphate falls under the category of phosphates - the classification of the products in dispute under Chapter 23 is in accordance with HSN Explanatory Notes and further the Customs Tariff Heading 28.35 had an entry for Calcium Hygrogenorthophosphate even under the 6 digit classification and thus the 8 digit tariff introduced in 2005 did not bring about any change in the scheme of classification under Central Excise - Decided in the favour of the assessee
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