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of <h1>Central Board Clarifies Di-Calcium Phosphate Classification for Uniform Excise Duty Under Sub-heading 2835.00.</h1> The circular addresses the classification of Di-Calcium Phosphate (DCP) of animal feed grade for central excise duty purposes. Previously, inconsistencies existed in its classification under different headings, leading to varying excise duties. The Central Board of Excise and Customs examined the issue and determined that DCP, being a chemically defined compound, should be classified under sub-heading 2835.00 of the Central Excise Tariff, aligning with the Harmonized System of Nomenclature (HSN). This decision ensures uniformity across Commissionerates and supersedes earlier judgments and classifications under different headings. The directive is to be implemented by all relevant excise authorities.
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