Classification of Fused Silica under Customs Tariff Act, 1975 - regarding.

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..... All Chief Commissioners / Commissioner of Customs / Customs (Prev.) All Chief Commissioners / Commissioner of Customs Central Excise All Commissioners of Customs (Appeals) All Commissioners of Customs Central Excise (Appeals) All Directors General under CBEC. Subject: Classification of Fused Silica under Customs Tariff Act, 1975 - regarding. **** Sir / Ma .....

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..... d to seek an expert opinion before arriving at a final decision regarding classification of the product. 3. Accordingly, reports received from various field formations where import of fused silica had taken place was examined and an expert opinion was sought from the Central Glass Ceramic Research Institute (CGCRI), Kolkata. The report given by CGCRI and technical literature on the pro .....

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..... 2506 Quartz (other than natural sands); Quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape In terms of chapter note 1 to chapter 25, the headings of this chapter cover only products which are in crude state or which have been subjected to basic process such as washing, crushing, grounding etc. by ph .....

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..... ). It may be noted that there is a specific entry under tariff item 28112200 as silicon dioxide . However, in view of Chapter Note 3 to Chapter 28, which excludes glass frit and other glass in the form of powder, granules or flakes, the classification of Fused Silica even though it consists of silicon dioxide (SiO 2 ) cannot be brought under tariff item 28112200 of chapter 28. 4.3. S .....

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..... Fused Silica in tube form, rods or tubes, unworked, is appropriately classifiable under tariff item 70023100. 5. Suitable instructions may be given to the field formation and all pending assessments, if any, may be finalized accordingly. Difficulty faced, if any, may be brought to notice of the Board. Yours faithfully, (Subodh Singh), OSD (Customs), Tariff .....

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