Low cost Binder - excise duty
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Product: Low cost binder Major elements : 90 % Fly ash & 10 % opc cement What is the Central excise tariff classification for this and Rate of excide duty.
Tariff classification: whether a fly ash-based low-cost binder constitutes 'cement' for central excise treatment, affecting duty liability. Whether the low-cost binder composed predominantly of fly ash with added ordinary portland cement is classifiable as cement for central excise purposes depends on whether it functions and is treated as a substitute or form of cement; the query seeks the correct tariff heading and excise duty rate and requests technical clarification on its status as cement. (AI Summary)
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