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of <h1>Alumina balls and rings for catalysts in fertilizers classified under ceramic articles, taxed under sub-heading 6907.00, not 2804.90.</h1> Alumina balls and rings used as carriers for catalysts in the fertilizer industry are not classified under sub-heading 2804.90. Instead, they are categorized as ceramic articles, attracting duty under sub-heading 6907.00 of the Central Excise Tariff. This classification is for ceramic wares intended for laboratory, chemical, or other technical uses, as per the directive issued by the Ministry of Finance, Department of Revenue, Government of India, dated November 21, 1988.
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