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    <title>Central Excise - Classification of Lapping Abrasive powder</title>
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    <description>Lapping abrasive powders, produced by size reduction, elutriation and drying from materials like garnet, aluminium oxide and silicon carbide, are mixtures often calcined or mixed and do not retain separate chemical identities; accordingly they are classifiable under the residuary tariff subheading for abrasive powders in the chapter for manufactured abrasive goods rather than under headings for separate chemical compounds or textile/paper-based abrasive articles.</description>
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      <description>Lapping abrasive powders, produced by size reduction, elutriation and drying from materials like garnet, aluminium oxide and silicon carbide, are mixtures often calcined or mixed and do not retain separate chemical identities; accordingly they are classifiable under the residuary tariff subheading for abrasive powders in the chapter for manufactured abrasive goods rather than under headings for separate chemical compounds or textile/paper-based abrasive articles.</description>
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