OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE
CHENNAI – II COMMISSIONERATE CHENNAI – 35
TRADE NOTICE. 92/2000 Dt. 11.12.2000
Sub: Classification of Micronised Zircon Sand/Zirconium Silicate (Opacifier) – Reg.
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A doubt has been raised whether Mircronised Zircon sand/Zirconium silicate marketed as Zircon opacifier is classified under Chapter Heading 26.15 as Zirconium ores and concentrates 2839.90 as silicates, 3207.90 as prepared Opacifier or 2505.00 as mineral substances (NES).
The matter has been examined by the Central Board of Excise & Customs. The Board, after carefully studying the manufacturing process of the product and with due reference to the Chemical test report and HSN explanatory notes, held that the micronised zircon sand/zirconium silicate is to be classified appropriately under the chapter 25 as a mineral substance (NES)
The matter was also discussed in the Chief Commissioners Conference held at Mumbai on 29th and 30th August, 2000. The conference took note of various possible alternative classifications of the micronised zircon sand marketed as opacifier. Taking note that such micronised sand would be used as opacifier in enamel manufacture but these were not prepared opacifier of chapter Heading 32.07, the Conference concluded that such micronised zircon sand would merit classification under Heading 25.05.00 of the Central Excise Tariff covering mineral substances (NES).
The Board has accepted the decision of the Conference.
The contents of the Trade Notice may please be brought to the notice of all the Constituent members of your association in general and manufacturers in particular.
(Issued from file C.No. IV/16/427/2000 Tech)
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