2000 (3) TMI 574 - AT - Central Excise

Summary

The dispute was about Precipitated Calcium Carbonate and Uncoated Calcium Carbonate. The Tribunal classified Uncoated Calcium Carbonate under heading 2836.90 and Coated Calcium Carbonate under heading 3823.00. The issue was already decided in a previous case, and it was held that Precipitated Calcium Carbonate (Uncoated) is under sub-heading 3823.00 and Precipitated Calcium Carbonate (Coated) is under 2836.90.