I-MAS POS consisting of Nickle/Cobalt Hydroxide, Graphite & moisture classifiable under CTH 28254000

In re Smartage Projects Pvt ltd (CAAR Mumbai) Thus, it is in terms of the chapter note 1 of chapter 28 read with Rules 1, 2 and 3(a) of the GIR, the goods proposed to be imported i.e. I-MAS POS, consisting of Nickle Hydroxide (78-80%), Cobalt Hydroxide (2-2.5%), Graphite (12-18%) and moisture (2.8%) is classifiable under sub-heading 28254000. The applicant has claimed that consequent to the classification of the impugned under sub-heading 28254000 of the first schedule to the Tariff Act, 1975, the Nickle Hydroxide compound is also eligible to avail the benefit of Notification No. 50/2017- Cust...