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of <h1>Duty Payment Classification for Broken Grinding Wheels: No New Tariff Heading, Classify by End Use per HSN Guidelines.</h1> The Central Board of Excise & Customs addressed the issue of duty payment on broken grinding wheels, which lack a specific tariff subheading. Despite requests to introduce a new chapter heading, the Board decided against amending the tariff, as it aligns with the Harmonized System of Nomenclature (HSN). Instead, broken grinding wheels, which are marketable for uses such as polishing, should be classified based on their end use. Field formations are instructed to take necessary actions accordingly.
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