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of <h1>Guidance on Classifying Charred Molasses in Sugar Factories: Waste or Chemical Residue? Case-by-Case Analysis Required.</h1> The circular addresses the classification of charred molasses resulting from auto-combustion in sugar factory storage tanks. It discusses whether this material, a dark solid mass with reduced sugar content, should be classified under heading 23.01 as waste from sugar manufacture or under heading 38.23 as a residual product of chemical industries. The rarity of such occurrences and the potential for significant damage in sugar factories are noted. The circular advises that each case be individually assessed, with classification determined through chemical analysis. If deemed unmarketable, the charred molasses may be destroyed with duty remitted.
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