2007 (2) TMI 45

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..... applicable to consignments of 'Micro Silica' (Sio2 Silicon Dioxide) imported by the appellant. 3. The appellant raised two claims - one that the item should be classified under Heading 25 of the Customs Tariff and the other that the consignment should be allowed the benefit of Project Import under Chapter 98. 4. The impugned order held against the appellant on the first issue and confirmed classification under Tariff Heading 28, in particular under Heading 2811.22. The order omitted to consider the second claim of the appellant (project assessment). 5. The contention of the learned Counsel for the appellant is that Silicon Dioxide would be classifiable under Tariff Heading 25 as 'natural sands'. It is pointed out that natural sa .....

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..... r the material - condensed silica fume or silica fume. The fumes from the furnace are drawn through cooling pipes, through a pre-collector and cyclone to remove coarse particles that may have been carried over from the furnace - and then blown into specially designed baghouse filters where it is collected." 9. It is noted that heading 25 is for "salts; sulphur, earth and stone; plastering materials, lime and cement" and sub-heading 25.05 is for "Natural sands of all kinds". "Silica sands of all kinds" are mentioned under Heading 2505.10. Heading 28 is for chemicals, components etc. Thus the basic difference in the headings is that Heading 25 is for naturally occurring sands, etc. (even after undergoing the process of cleaning) while Cha .....

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..... roject had been registered with the Customs authorities. In this view of the matter, the appellant had clearly a case for assessment of micro silica under Heading 98 as part of the project. As already noted, the Commissioner has not dealt with this claim at all. The original order was a mere assessment of bill of entry and there is no order as to why the benefit of Chapter 98 is being denied. This claim is required to be considered by the Customs authorities afresh. To facilitate the same, the appeal is allowed by way of remand with the direction to the original authority to consider the appellant's claim under Chapter Heading 98 afresh and to pass an order on that claim. (Order dictated and pronounced in the open Court) - - Ta .....

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