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TMI Blog2018 (9) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... IB to Heading 2844 in the HSN, the item is Di-Ammonium Uranate (NH4)2U207 along with Di-Sodium Uranate (Na2U207) finds a specific entry against the Sl. No.1(d) therein as a Compound of fissile and fertile chemical element or isotopes . It is also noted that isotopes in HSN under Section VI-2844 that Uranium 235 and Uranium 238 are isotopes of the element Uranium - the Commissioner had held that the product NGADU is eligible for exemption in terms of Notification No.3/2005 dated 24.2.2005. The learned Commissioner was right in holding that Chapter Heading No.2845 covers isotopes other than those of Heading 2844 compounds, inorganic or organic, all such isotopes whether or not chemically defined. Further sub-classification of those heading re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide Note IV (B)(I)(d) under Chapter Heading 28.44 classifies the Uranates viz., Na2U207 and (NH4)2U207 under Heading 2844; further, in terms of HSN, Uranium Isotope U235 is present in Natural Uranium in the proportion of 0.71%. Therefore, the Department has issued the following show-cause notices covering different periods seeking to classify NGADU under Chapter Heading 2844.1000 and for demanding duty along with interest. Appeal No. SCN Period Duty + Cesses E/1006/2009 No.46/2006 dt.2.11.2006 10/2005 to 07/2006 Rs.5,01,50,184 E/1007/2009 No.29/2007 dt.18.6.2007 08/2006 to 03/2007 Rs.4,31,97,171 E/1008/2009 No.26/2008 dt.30.04.2008 04/2007 to 09/2007 Rs.1,56,26,995 E/1009/2009 No.48/2008 dt.28.7.2008 10/2007 to 03/2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and proper. 3.1 The learned DR reiterated the grounds of appeal whereas the learned counsel for the respondents claimed that 'Nuclear Fuel' falling under Chapter 28 is exempted irrespective of subheading. 4. Heard both sides and perused the records. It is seen that the Ld. Commissioner has gone into the issue at length. We find that the Ld. Commissioner has recorded that the respondents had huge stock of Thorium concentrate accumulated, which was converted to slurry and dissolved in Hydro Chloric Acid; the mixture is subjected to solvent extraction process for separating Uranium as Uranyl Chloride, which is further processed for removal of impurities and to convert to NGADU, the final product, cleared by the assessee-respondent from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with Di-Sodium Uranate (Na2U207) finds a specific entry against the Sl. No.1(d) therein as a 'Compound of fissile and fertile chemical element or isotopes'. It is also noted that isotopes in HSN under Section VI-2844 that Uranium 235 and Uranium 238 are isotopes of the element Uranium. 4.3 Therefore, the Commissioner concluded that NGADU manufactured and cleared by the assessee is classifiable under Chapter Heading 2844.1000. The Commissioner further held that Chapter Heading 2845 having its scope isotopes other than those of Heading 2844 only. As the item correctly fits into the description under Tariff Heading 2844.1000 as compound of Natural Uranium, it cannot be held to fall within the scope of the Chapter Heading 2845. In terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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