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2009 (3) TMI 315 - AT - CustomsWhether the goods imported by the appellant described as Fused Magnesium Chromide would be classifiable under Chapter Heading 2519 90 40 as claimed by the appellant or under Chapter 3824 90 90 as decided by the Department. - Fused Mag Chrome contains 69% of Magnesium Oxide, which is more specifically covered under CH 2519 90 40, just because product undergone fusion, it cannot be concluded that it cannot come under Chapter 25 - Moreover, long standing practice of classifying the goods under Chapter 25 cannot be changed without change in facts. - And also the other Ports are also classifying the item under Chapter 25. While comparing the entries in Chapters 25 and 38, it appears that the item would more appropriately be classified under Chapter 25 because the entries are more specific in Chapter 25 - Chapter 38 deals with miscellaneous chemical preparations – Impugned item is classifiable under CH 2519 90 40
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