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2018 (9) TMI 128 - CESTAT BANGALOREClassification of goods - Nuclear Grade Ammonium Di-uranate - whether classified under CETH 2845 9010 or under CETH 2844.1000? Held that:- From the records it is seen that Uranium contains 0.7% of Uranium 235 and balance is Uranium 238 isotopes. Therefore, it was evident that the composition of the items is in conformity with the description of Natural Uranium as given in HSN. Further, the Commissioner found that among the items listed under Note VIB to Heading 2844 in the HSN, the item is Di-Ammonium Uranate (NH4)2U207 along with Di-Sodium Uranate (Na2U207) finds a specific entry against the Sl. No.1(d) therein as a ‘Compound of fissile and fertile chemical element or isotopes’. It is also noted that isotopes in HSN under Section VI-2844 that Uranium 235 and Uranium 238 are isotopes of the element Uranium - the Commissioner had held that the product NGADU is eligible for exemption in terms of Notification No.3/2005 dated 24.2.2005. The learned Commissioner was right in holding that Chapter Heading No.2845 covers isotopes other than those of Heading 2844 compounds, inorganic or organic, all such isotopes whether or not chemically defined. Further sub-classification of those heading relates to Heavy Water and others. Therefore, in terms of the HSN as cited by the learned Commissioner, we find that the product is classifiable under Chapter 2844 as held by the Commissioner in terms of the Chapter Note and HSN - also exemption Notification No.3/2005 dated 24.2.2005 at Sl. No.24 mentions ‘Nuclear Fuel’ falling under Chapter 28 irrespective of the subheading, it is eligible for nil rate of duty. Appeal dismissed - decided against Revenue.
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