2026-VIL-1104-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs - Classification of Calcined Kaolin Clay - Chapter 25 versus Chapter 28 – Appellant filed B/E classifying imported 'Burgess Calcined Aluminium Silicate' (kaolin clay) under Customs Tariff Item 2507 0029 claiming duty exemption - Department's chemical test report indicates the goods are composed of aluminum silicate with trace amounts of titanium, calcium and iron in processed, calcined form. The original authority reclassifies the goods under Customs Tariff Item 2839 9090 (silicates) - Whether calcined kaolin clay composed of aluminum silicate is properly classifiable under Customs Tariff Item 2507 0029 (kaolin and other kaolinic clays, whether or not calcined) falling under Chapter 25, or under Customs Tariff Item 2839 9090 (other silicates) falling under Chapter 28 – HELD - The Chapter Note 1 of Chapter 25 specifically provides that products covered under this chapter may include kaolin and other kaolinic clays that have been subjected to physical and mechanical processes including calcination, provided the structure of the product remains unchanged. The Chapter Heading 2507 explicitly states "kaolin and other kaolinic clays, whether or not calcined," indicating that calcination does not exclude the product from Chapter 25. In contrast, Chapter 28 applies only to separate chemical elements and separate chemically defined compounds, which is not the case here as the chemical test report does not indicate separate chemical compounds but rather a processed calcined clay with naturally occurring trace elements - The Supreme Court in the case of 20 Microns Limited established that calcined kaolin/china clay remains classifiable under Chapter 25 even after calcination because the context of Chapter Heading 2507 specifically contemplates calcined products. Merely because the product is calcined does not put it out of Chapter 25, and the trace elements present do not contribute to a significant factor in reclassifying the goods under Chapter 28 - The goods are classified under Customs Tariff Item 2507 0029. The impugned order is set aside and the appeal is allowed
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