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<h1>Lead Oxides Classified Under Sub-heading 2804.60 in Central Excise Tariff for Accurate Tariff Application.</h1> The circular addresses the classification of lead oxides-red, yellow, and grey-under the Central Excise Tariff. A question was raised regarding whether these products should be classified under sub-heading 2804.60 or 2806.90. After examination, the Board concluded that sub-heading 2804.60, which covers lead oxides in a broader sense, is appropriate for these products. This classification distinguishes them from items like zinc oxide, which falls under sub-heading 2804.30. The decision clarifies the classification to ensure proper tariff application for these lead oxide products.