Central Excise - Ceramic Frit Glaze or Ceramic Glaze Frit - Doubts regarding - Clarification regarding - Central Excise - 54/90

Central Excise - Ceramic Frit Glaze or Ceramic Glaze Frit - Doubts regarding - Clarification regarding Circular No. 54/90 Dated 12-10-1990 [From F. No. 95/4/90-CX.3] Government of India Central Board of Excise Customs New Delhi Subject : Central Excise - Ceramic Frit Glaze or Ceramic Glaze Frit - Doubts regarding - Clarification regarding. Attention is invited to Board's Circular No. 3/86 issued vide F. No. 95/12/86-CX.3, dated 30-7-1986 in the context of classification of Ceramic Frit Glaze or Ceramic Glaze Frit, wherein it was clarified that the said Ceramic Glaze Frit would merit classification under sub-heading No. 3207.90 of the Schedule to the CETA, 1985. It was also stated that Ceramic Glaze Frit is distinct from Frit Glass. 2. Of late, it has come to the notice of the Board that in some C. Ex. Collectorates, the assessees are declaring 'Glass Frit' as 'Ceramic Glaze Frit', thereby paying lower rate of duty under sub-heading No. 3207.90 of the CET. 3. The matter has been examined in the Board in consultation with the Chief Chemist, CRCL. The Chief Chemist has opined inter alia that Glaze Frit are only Glass Frit and may not be confused with glaze which is a mixture containing frit as one of the constituents. The Chief Chemist has also stated that the samples of so-called 'Ceramic Glaze Frit' on chemical examination were found to have the composition and characteristics of powdered glass and hence, are more appropriately classifiable under sub-heading No. 3207.10 as 'Glass Frit' and other glasses in the form of powders, granules or flakes. 4. It is, therefore, clarified that if Ceramic Glaze Frit in composition and characteristics conforms to Glass Frit than the same would merit classification under sub-heading No. 3207.10. The Board's instructions as contianed in Circular No. 3/86 (F. No. 95/12/86-CX.3) dated 30-7-1986 would, therefore, be not applicable to such Ceramic Glaze Frit which is nothing but 'Glass Frit'. 5. The field formations may be informed accordingly. The trade interests may also be informed suitably.