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of <h1>Boric Acid Classification Update: Now Under Heading 2810, Unless Prepared as Insecticide or for Retail Sale.</h1> The circular addresses the classification of Boric Acid for Customs and Central Excise purposes. Previously, Boric Acid was classified under Chapter 38 as an insecticide, leading to inconsistent practices between customs and domestic manufacturers who classified it under Chapter 28. The Board has now decided that Boric Acid should be classified under heading 2810 of Chapter 28, unless it is specifically prepared as an insecticide or for retail sale, in which case it falls under 3808. This decision aims to ensure uniformity in classification and assessment. Customs and Central Excise departments are instructed to finalize pending assessments accordingly.
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