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TMI Blog2003 (1) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, submitted that Pyro-phyllite is a naturally occurring hydrated aluminium silicate; that by the process of calcinations, the chemically combined water of pyrophyllite is only removed with a view to making it a volume stable material; that after removal of water it is a shrunk material; that the bonds between aluminium and silica are not changed to a new crystal line structure since in pyrophyllite no free aluminium and silica remains; that it remains in the form of Alumino - Silicate; that both raw pyrophyllite and calcined pyrophyllite serve the same purpose in a refractory formulation when used; that thus by the process of calcinations, raw pyrophyllite is merely converted into volume stable material and hence the process can no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... calcined product because of Note 2, calcined pyrophyllite was classifiable under Heading 2505.10 because the context of the sub-heading specifically requires the inclusion of calcined material under the sub-heading; that again all sub-headings under Heading 25.05 were deleted by Finance Act, 1995 and the Heading 25.05 is now the same as that prevailing before its amendment in 1990-91. 3.3 The learned Counsel, further, mentioned that the Commissioner (Appeals), relying on Note 2, has held that calcined pyrophyllite is not classifiable under Heading 25.05; that the same is not correct as right from the introduction of present Tariff, calcined products have been classified under Heading 25.05 which is evident from Circular dated 24-3-1986; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Heading 38.16 mentions that the Heading covers certain preparations (e.g. for furnace linings) with a basis of refractory material and an added binder, that the heading covers refractory concretes consisting of mixtures of heat resistant hydraulic cements and refractory aggregates; that it is thus clear from Explanatory Notes that calcined pyrophyllite which goes into production of refractory items is not by itself a refractory item classifiable under Heading 38.16. 5. Countering the arguments, Shri V. Valte, learned SDR, submitted that as per Note 2 to Chapter 25, only those mineral substances which have been washed, crushed, ground, etc. are covered by Heading 25.05; that the mineral substances which have been roasted, calcined or o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under: "2505.10 - Kaolin and other kaolinic clays, whether or not calcined; other clays, andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. " 6.2 We also observe that even in some other sub-headings, such as 2505.20 and 2505.30 the expression "whether or not calcined" was mentioned. Thus it is apparent that Heading 25.05 covers products which may even be calcined. The goods mentioned in sub-headings flow from the main Heading only and it cannot be contended that a particular goods may fall within the sub-heading but it will not be covered by the main Heading. The Explanatory Notes of HSN, under General Rules for the Interpretation of the Harmonized System, mentions that ".....the scope of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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