1989 (8) TMI 187

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..... ue arising for determination in the present appeal is the classification under the Schedule to the Central Excise Tariff Act, 1985, of White Lead of various descriptions manufactured by the respondents. The Assistant Collector classified the products under Heading No. 2805.90 of the Schedule. The Collector (Appeals), however, set aside this order and classified the goods under Heading 2804.60. T .....

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..... s a basic lead carbonate. It is used in the manufacture, inter alia, of oil paints. It also is described as a drying pigment. There can, therefore, be little doubt that White Lead, being an inorganic salt of a metal and not being specifically described elsewhere, should appropriately fall under Heading No. 28.05 of the Schedule which reads - Salts and Peroxysalts, of Inorganic Acids and Metals .....

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..... -1987 when the Schedule underwent changes and thereafter it would be classifiable under Heading 28.36, sub-heading 2836.90 reading thus - Carbonates; Peroxycarbonates (Percarbonates), Commercial Ammonium Carbonate Containing Ammonium Carbonate . .. . .. 2836.90 Other This is because White Lead" is a carbonate and is not specified elsewhere; 5. The classification order .....

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