Central Excise - Classification of Lapping Abrasive powder

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....al Excise - Classification of Lapping Abrasive powder. Doubts have been raised as to whether lapping abrasive powder would be classifiable under Chapter 28 or under Chapter 68 of the Central Excise Tariff. 2. The issue was discussed in the North Zone Tariff Conference, held in New Delhi on 13th and 14th Oct., 1987. 3. It was explained in the Conference that the lapping abrasive powders of....

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....es or artificial abrasives may predominate. There are few varieties which contain 100% of natural or artificial abrasives. 4. A view was expressed that in terms of note 2 of Chapter 25, the classification may be made under heading 25.05 provided the products have not been roastead, calcined or obtained by mixing. Since the products in question are calcined as well as obtained by mixing, it may ....

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.... wherein lapping/abrasive powder or compounds (including aluminium oxide, cerium oxide and silicon carbide powders, grains or compounds) have been classified under Ch. 68 of the First Schedule to the Customs Tariff Act, 1975. Therefore, it was felt that the item in question may be classifiable under Chapter 68 of the Central Excise Tariff Act, 1985. As regards the sub-heading under which this may ....