C.Ex. - Divergent practice in classification of 'Zinc Chrome' (an inorganic chemical) among the Central Excise Collectorates and thereby loss of Central Excise duty-Request for issue of instructions to bring uniformity in classification of the Product- Regarding

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..... -CX.3 Government of India Ministry of Finance Department of Revenue, New Delhi Subject: C.Ex. - Divergent practice in classification of 'Zinc Chrome' (an inorganic chemical) among the Central Excise Collectorates and thereby loss of Central Excise duty-Request for issue of instructions to bring uniformity in classification of the Product- Regarding I am directed to say that d .....

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..... eparation based on the colouring pigments of Chapter 28 used for colouring any material would be classifiable under 32.06. This note does not by itself concludes that the colouring pigments should fall under 32.06. As per HSN note (A) (b) below heading No. 32.06 (page 458) the heading excludes separate chemically defined inorganic colouring matters. Lead chromate (Chapter 28) has been given as an .....

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..... ies. any pigments whether colouring or not, by virtue of being a pigment would not fall under 3206.10. Similarly, 3206.90 will only cover the preparations based on colouring matters or colouring pigments. 3. Coming to Chapter 28, a parallel may be drawn to 28.41 of HSN and that of CET. Under HSN Chromate of Zinc are specifically mentioned against 2841.20. There being no parallel sub-seading unde .....

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..... fall under 32.06. 4. In view of the above the Board is of the view that Zinc Chromate is appropriately classifiable under 28.41. For attracting the classification under 32.06, either the Zinc Chrome should be in the form of Zinc Yellow or Zinc Green. 5. All pending disputes / assessments on the issue may be settled in the light of the guidelines. Sd/- (P.K. Sinha) Under Secretary t .....

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