C.Ex. - Divergent practice in classification of 'Zinc Chrome' (an inorganic chemical) among the Central Excise Collectorates and thereby loss of Central Excise duty-Request for issue of instructions to bring uniformity in classification of the Product- Regarding

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..../11/96 F.No. 103/2/96-CX.3 Government of India Ministry of Finance Department of Revenue, New Delhi  Subject: C.Ex. - Divergent practice in classification of 'Zinc Chrome' (an inorganic chemical) among the Central Excise Collectorates and thereby loss of Central Excise duty-Request for issue of instructions to bring uniformity in classification of the Product- Regarding  &nbsp....

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....o classifiable under Chapter 28 but any preparation based on the colouring pigments of Chapter 28 used for colouring any material would be classifiable under 32.06. This note does not by itself concludes that the colouring pigments should fall under 32.06. As per HSN note (A) (b) below heading No. 32.06 (page 458) the heading excludes separate chemically defined inorganic colouring matters. Lead c....

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.... preparations should have the colouring properties. any pigments whether colouring or not, by virtue of being a pigment would not fall under 3206.10. Similarly, 3206.90 will only cover the preparations based on colouring matters or colouring pigments. 3. Coming to Chapter 28, a parallel may be drawn to 28.41 of HSN and that of CET. Under HSN Chromate of Zinc are specifically mentioned agai....