9911796707
|
Home
Issues:
Classification of investment powder under Chapter 2520.20 as plaster vs. Chapter 3816 as refractory cements, mortars, concretes, and similar compositions. Analysis: The dispute revolves around the classification of investment powder imported by the appellant. The appellant classified the powder under Chapter 2520.20 as plaster, while the revenue sought classification under Chapter 3816 as refractory cements. The importer's literature indicated that the powder is composed of silica, calcium sulphate, and organic content. The HSN divides Chapter 2520.20 into gypsum and plasters, with gypsum being dehydrated by calcination to form plasters. A sample tested by the Dy. Chief Chemist confirmed the presence of plaster of Paris in the product, supporting the appellant's claim for classification under Chapter 2520.20. The revenue argued that the product does not qualify as refractory as it cannot withstand high temperatures. The product description mentioned that it should not be used with metals melting above 1100^0C, indicating a lower thermal tolerance. The revenue referred to the Hoben International Information Service, which described the product as gypsum-based investment with specific content percentages. The revenue contended that the product's composition, including 73% silica, did not align with the essential characteristics of gypsum-based plasters under Chapter 2520.20. The tribunal considered the submissions and noted that the product, an investment powder for jewel castings, contained crystobalite, gypsum, silica, and modifying agents. Gypsum acted as a binder, silica was refractory, and crystobalite allowed for expansion without cracking when exposed to hot molten metal. Given that silica played a crucial role in the casting process and comprised 73% of the product, the tribunal concluded that the product's essential character leaned towards refractory material, warranting classification under Chapter 3816. Consequently, the tribunal upheld the Commissioner (Appeals) classification under Chapter 3816 and dismissed the appeals. In conclusion, the judgment settled the classification issue by determining that the investment powder, primarily composed of silica and used in investment casting for jewel finishing, should be classified under Chapter 3816 as refractory compositions rather than Chapter 2520.20 as plaster, based on the product's essential characteristics and intended use in casting processes.
|
