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Central Excise - Highlights / Catch Notes

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Classification of chemically coated micronized minerals and ...

Central Excise

January 14, 2016

Classification of chemically coated micronized minerals and Red-oxide power - by virtue of chapter note, the micronized minerals are chemically coated products which has undergone the process beyond the process mentioned in Section note 2 or chapter 25 of CETA. Therefore, the goods are rightly excluded from Chapter 25. - AT

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