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of <h1>LD Slag from Steel Plants Classified as Slag, Not Fertilizer, Under Heading 2619.00; Pending Disputes to Be Settled.</h1> The circular addresses the classification of LD Slag produced in steel plants, questioning whether it should be classified as mineral or chemical fertilizers under sub-heading 3103.00 or as slag under heading 2619.00. After examination, it is clarified that LD Slag, generated during the production of liquid steel, is not usable as a fertilizer in its raw form and is therefore classified under chapter 26 as slag. The decision, confirmed at a conference in Mumbai, maintains the existing assessment practice under sub-heading 2619.00, with instructions to settle pending disputes accordingly and inform relevant parties.
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