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        Case ID :
        Central Excise

        Central Excise - Classification of 'Hot Tops, Ferruxes' etc. under Chapter 68 or 38

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        Classification of hot tops and ferruxes as miscellaneous chemical products directs tariff treatment based on functional use. The Board, after examination and consultation with the Chief Chemist, concluded that products known as hot tops and ferruxes used to keep molten metal in risers are classifiable as miscellaneous chemical products under the chemical products chapter of the tariff schedule, based on their functional use and technical assessment.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Classification of hot tops and ferruxes as miscellaneous chemical products directs tariff treatment based on functional use.

                                The Board, after examination and consultation with the Chief Chemist, concluded that products known as hot tops and ferruxes used to keep molten metal in risers are classifiable as miscellaneous chemical products under the chemical products chapter of the tariff schedule, based on their functional use and technical assessment.


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