Central Excise - Classification of 'Shell Sand' - Regarding - Central Excise - 3/88

Central Excise - Classification of 'Shell Sand' - Regarding Circular No. 3/88 Dated 21-3-1988 [From F. No. 93/58/87-CX.3] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Classification of 'Shell Sand' - Regarding. A doubt has been raised as to whether 'Shell Sand' (Rosin coated sand) would be appropriately classifiable under sub-heading 2505.00 as mineral substances, not elsewhere specified or under sub-heading 3823.00 as prepared binders for foundry moulds or cores or under sub-heading 6807.00 as all other articles of stone, plaster, cement, asbestos, mica or of similar materials, not elsewhere specified or included. 2. The matter was discussed in the North Zone Tariff-cum-General Conference of Collectors of Central Excise held at Meerut on 12th February, 1988. 3. The conference was of the view that the project 'Shell Sand' would not merit classification under Chapter 25 in view of note 2 of Chapter 25. The product would also not merit classification under sub-heading 3823.00 because it covered only prepared binders and not the product obtained by coating of sand grains by prepared binders. It was, therefore, felt that the more appropriate classification of the product "Shell Sand" would be under sub-heading 6807.00 of the Central Excise Tariff Act, 1985. 4. The Board agrees with the above views of the Conference and accordingly holds that such 'Shell Sand' would be appropriately classifiable under sub-heading 6807.00 of the CET Act as 'all other articles of stone, plaster, cement, asbestos, mica or of similar materials not elsewhere specified or included. 5. The trade interests may also be suitably advised. 6. All pending assessments may be decided in the light of the above decision.