Central Excise - Payment of duty on broken grinding wheels - clarification - regarding. - Central Excise - F.No. 68/1/2006-CX.1

F.No. 68/1/2006-CX.1 Government of India Ministry of Finance Department of Revenue Central Board of Excise Customs Dated : April 9, 2008 Subject : Central Excise - Payment of duty on broken grinding wheels - clarification - regarding. Please refer to your letter C.No. IV/16/40/06 CZO (Tech.) dated 3.3.06 on the above referred issue. 2. It was requested that the Board may examine the option of introducing a new chapter heading at the end of Chapter 68 for broken grinding wheels since there is no specific tariff sub heading for the broken grinding wheels. Further, it was stated that the broken/rejected/defective grinding wheels are sold by the assessee for use in the floor scrubbing, knife polishing, marble and cuddapah stone polishing, which also indicates that the broken/rejected/defective grinding wheels are marketable product. 3. The matter has been examined. It is felt that it is not necessary to amend the tariff, which is aligned with the internationally accepted H.S.N. However, since these products are capable of being used for various purposes like polishing, etc. as mentioned in the reference, it would be appropriate that they are classified in the respective headings depending upon their end use. 4. Necessary action may accordingly be taken by the field formations. (Ashima Bansal) Under Secretary (CX 1)