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TMI Blog2007 (4) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, the appellants contended that the goods are correctly classifiable under CTH 26.06 as Bauxite. 3. Shri V.J. Sankaram, the learned Advocate argued that the impugned product namely Brown fused Alumina should be classified under CTH 26 only as Bauxite ore. He said that the Commissioner (Appeals) has classified it as Artificial Corundum. He said that there is lot of difference between the impugned product imported by them and the Artificial Corundum. He submitted that in artificial corundum, the percentage of Alumina will be higher than 99% whereas in the impugned product, the alumina content is only 95 to 96%. 4. The learned Departmental Representative Shri Anil Kumar informed the Bench that the Commissioner (Appeals) has given a very ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reduces iron dioxide, silicon di-oxide and part of titanium di-oxide. We agree with the finding of the original authority that the treatment involved in this process is not mere washing and calcinations but further chemical reaction involving reduction of iron oxide, silicon dioxide, titanium dioxide etc. There is always a difference between calcinations and fusion. Calcination is heating the ore in order to remove the volatile materials. The temperature in the process of calcinations is much less than that of fusion. Fusion is a process wherein the material is heated so that it becomes a liquid. Therefore, calcined bauxite cannot be the same as BFA. We are not accepting the contention of the appellant that the impugned item is only Bauxit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned product because the impugned product is distinct from Calcined Bauxite. In fact, in order to manufacture the impugned product, Calcined Bauxite is needed. She has reasoned that the impugned item cannot be classified under CH 2818.20 as decided by the lower authority for the simple reason that according to HSN Note, the product which comes under 2818.20 is "white powder, insoluble in water, with specific gravity about 31" whereas the test report in the present case indicates that the item is a grey crystalline mass. Further, she has relied on the technical literature to conclude that Fused Alumina is nothing but Artificial Corundum. The book "Science and Technology Handbook" edited by L.D. Hart, has a de- tailed paper on the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ificial corundum. However, it is stated that through Electron Microscope, one can find the difference. The impugned goods are crystalline in nature. Therefore, the conclusion that they are artificial corundum is not without substance. The Commissioner (Appeals) has also relied on the HSN Notes relating to Artificial Corundum wherein it is stated that 'Artificial Corundum is formed by fusing aluminum oxide in an electric furnace. The aluminum oxide may contain small proportions of other oxides (e.g. titanium oxide, chromium oxide) either deriving from the natural starting material (bauxites) or added to improve the hardening by modifying the colour. Mixture of Artificial Corundum and other substances is excluded from the scope of Chapter 28. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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