Case Laws
Anitimony Oxide of commercial quality used in the manufacture of PVC conveyor fire resistant belting being of non-painter grade is classifiable under Chapter 28 of the Customs Tariff and not under Chapter 30 ibid. - Fenner (India) Ltd. v. Collector - 1996 (88) E.L.T. 305 (S.C.).
Caesium pellets a radioactive material falling under Heading 28.44 of Customs Tariff Act, 1975, enclosed in a stainless steel container which totally covers glass activated caesium leads used in Selectron machine for treatment of cancer is not a consumable store but a component/spare part or accessories eligible for exemption Notification No. 163/76-Cus. read with 279/83-Cus. - Collector v. Kidwai Memorial Institute of Oncology - 1991 (56) E.L.T. 234 (Tribunal).
Calcium Tungstate is classifiable under Chapter 28 and not under Chapter 26 of Customs Tariff Act, 1975. - Rapicut Carbide Ltd. v. Collector - 1994 (72) E.L.T. 139 (Tribunal).
Calcium Tungstate Lumilux (Luminous Pigment). - See under CHAPTER 32.
Sulphur - 'Oil treated sulphur'. - See under CHAPTER 25.
Tritium luminous compound Grade I. - See under CHAPTER 32.