Doubts raised by Collectors of Customs/Central Excise regarding classification of goods under the new Central Excise Tariff - Central Excise - 114/18/86-CX.3

Doubts raised by Collectors of Customs/Central Excise regarding classification of goods under the new Central Excise Tariff F. No. 114/18/86-CX.3 Dated 24-3-1986 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Doubts raised by Collectors of Customs/Central Excise regarding classification of goods under the new Central Excise Tariff References have been received from Collectors of Central Excise and Customs regarding classification of certain goods under the new Central Excise Tariff. These references have been examined and necessary clarifications are given below about correct classification of the goods indicated below :- (1) Composite paper containers, paper cones, paper bobbins, paper tubes and Egg trays : The matter has been checked up with reference to the Heading Nos. 48.22 and 48.23 of the Harmonised System Nomenclature (HSN) and the Explanatory Notes thereto. The said headings of HSN now form part of sub-heading No. 4818.90 of the new Central Excise Tariff. It is clarified that the aforesaid goods fall under sub-heading 4818.90 C.E.T. (2) Dicalcium phosphate used as animal feed : In the light of Note 1 of Chapter 31 introduced through the Finance Bill, 1986, correct classification of the aforesaid product is under sub-heading No. 3103.00. The benefit of exemption Notification No. 181/86, dated 1-3-1986 will not, however, be available for this product. (3) Silver alloy brazing rods which contain more than two per cent of silver : The product will be classified under sub-heading No. 7101.70, as articles of silver. (4) Calcined magnestie : The correct classification of the product is under Heading 25.05. (5) Sludge arising out of reaction of calcium carbide with water : The correct classification of this product is under sub-heading No. 3801.90. (6) Synthetic beverage base concentrate like Campa Cola concentrate etc. : The correct classification of the product is under sub-heading No. 3302.10. (7) Calcined bauxite used for manufacture of refractory bricks and grinding wheels : The correct classification of the product is under Heading No. 26.01. (8) Pickles which do not practically contain any pieces of fruit, vegetable or other edible parts of plants, etc. and are more or less in liquid, emulsion or suspension forms : These goods will be correctly classified under Heading No. 21.03. Other types of pickles will fall under Heading No. 20.01. (9) Mixture of fatty acids like stearic acids, oleic acid and other soap grade fatty acids obtained by process of hydrolysis of V.N.e. oils like rice bran oil, cotton seed oil, etc. : This item will be classified under sub-heading No. 1505.00. The goods will be eligible for full exemption under Notification No. 116/86. (10) Lozenges : The correct classification of this item is under sub-heading 1704.90. (11) Scented betel nuts like 'Triveni', 'Ashoka' and 'Roja': The correct classification of the goods whether under Heading No. 2106.11, 2106.19 or 2106.90 will depend on the exact ingredients of the product with reference to the heading description and the relevant Chapter Notes. (12) Playing cards : The correct classification of the item is under Heading No. 95.04. (13) Cigarette filter rods : The correct classification of the product is under Heading No. 56.01 as an article of wadding. (14) "Gudaku" in paste form : This product is applied on the teeth by people used to tobacco. It cannot be classified as a smoking mixture for pipes etc. Its correct classification will, therefore, be under sub-heading No. 2404.90. (15) Solid or cushion tyre : The correct classification of these goods is under Heading No. 40.17. (16) Silicon : The correct classification of this product as under sub-heading 2801.90. (17) Silk worm cocoon as raw silk : These goods do not fall within the scope of the new Central Excise Tariff. Hence no duty or countervailing duty is chargeable on them.