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of <h1>Micronised Zircon Sand classified under Central Excise Tariff 2505.00, not as 'prepared opacifier,' per Chief Commissioners' Conference.</h1> Micronised Zircon Sand/Zirconium Silicate, marketed as an opacifier, has raised classification doubts under various headings. The manufacturing process involves wet grinding, purification, and micronisation, which changes the physical dimensions without chemical transformation. The Chief Commissioners' Conference concluded that due to the lack of chemical change and its use as an opacifier, it does not fit the 'prepared opacifier' category. The Board accepted the classification under 2505.00 of the Central Excise Tariff, aligning with Heading 25.30 of the Harmonized System Nomenclature (HSN) for mineral substances not elsewhere specified (NES). This decision should guide pending disputes and assessments.
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