C.Ex. - Divergent practice in classification of 'Zinc Chrome' (an inorganic chemical) among the Central Excise Collectorates and thereby loss of Central Excise duty-Request for issue of instructions to bring uniformity in classification of the Product- Regarding
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Classification of Zinc Chromate: treat as an inorganic chromate under chapter 28 unless formulated as Zinc Yellow or Zinc Green. Zinc Chromate, being a chemically defined inorganic compound, is classifiable under Chapter 28 as a chromate (28.41 grouping) rather than under Chapter 32. Chapter 32 applies only to colouring preparations or pigments; therefore only formulated pigments such as Zinc Yellow (complex zinc-potassium chromate) or Zinc Green (mixture with Prussian blue) should be classified under Chapter 32. Pending disputes and assessments should be settled consistent with this guidance.
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Classification of Zinc Chromate: treat as an inorganic chromate under chapter 28 unless formulated as Zinc Yellow or Zinc Green.
Zinc Chromate, being a chemically defined inorganic compound, is classifiable under Chapter 28 as a chromate (28.41 grouping) rather than under Chapter 32. Chapter 32 applies only to colouring preparations or pigments; therefore only formulated pigments such as Zinc Yellow (complex zinc-potassium chromate) or Zinc Green (mixture with Prussian blue) should be classified under Chapter 32. Pending disputes and assessments should be settled consistent with this guidance.
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