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<h1>'Shell Sand' Classified Under Sub-heading 6807.00 as Articles of Stone, Plaster, Cement per Central Excise Tariff Act 1985.</h1> The circular addresses the classification of 'Shell Sand' under the Central Excise Tariff Act, 1985. A query arose regarding whether 'Shell Sand' should be classified under sub-headings 2505.00, 3823.00, or 6807.00. After discussion at the North Zone Tariff-cum-General Conference, it was concluded that 'Shell Sand' does not fit under Chapter 25 or sub-heading 3823.00. The Board concurs with the conference's view, determining that 'Shell Sand' should be classified under sub-heading 6807.00 as articles of stone, plaster, cement, asbestos, mica, or similar materials. Pending assessments should align with this decision.