2008 (6) TMI 21

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..... erature, as a result of which a fritty mass containing Sodium Zirconate and Sodium Silicate is formed. This is then leached with water and the resulting slurry contains Zirconium Hydroxide and other impurities as solid and Sodium Silicate and Sodium Hydroxide (regenerated) in Solution. This is filtered and dried and a crude Zirconium Hydroxide cake is obtained which is called "Zirconium Washed & Dried Frit (ZDF). It contains about 60% Zirconium Oxide, 15% insoluble impurities and balance water. It is this product, which is cleared by the respondent to Nuclear Fuel Complex, Hyderabad, who process it further for extraction of Zirconium. According to the respondents, it is classifiable under Heading 26.15 as "Zirconium ore/concentrates", while .....

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..... ncentrate'. The product being Zircon Hydroxide, even if crude, would be correctly classifiable under heading 28.25. 2.2 Shri Bipin Garg, Advocate, the learned counsel for the respondents made the following submissions :- (i) The process involved in this case is of concentrating the Zircon Ore by mainly removing the unwanted impurities such as silica from Zircon sand. The product ZDF, therefore, has been correctly classified by the Commissioner (Appeals) as 'Zircon Ore Concentrate' under Heading 26.15. (ii) In this case, Zircon Ore is roasted with Sodium Hydroxide and this process results in removal of certain impurities - mainly that of Silica. The resultant product ZDF is used for extraction of Zirconium. Therefore ZDF is nothing but Zi .....

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..... of metal. With the exception of changes resulting from calcinations, roasting or firing, such operations must not alter the chemical composition of the basic compound which furnishes the desired metal". In this case since the process of 'Fusion' is different from calcinations, roasting or firing and since the fusion of Zircon Sand containing Zirconium Silicate with caustic soda at 600°C and subsequent leading of the fritty mass with water results in conversion of Zirconium Silicate into Zirconium Hydroxide, a compound with different structure and chemical composition, the resultant product - 'Zirconium Hydroxide Cake' will go out of the purview of Chapter26. (2) Zirconium Hydroxide/Hydrous Zirconium Oxide being specifically covered by he .....

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