AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
Classification of Fused Silica under Customs Tariff Act, 1975 - regarding.
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....toms (Prev.) All Chief Commissioners / Commissioner of Customs & Central Excise All Commissioners of Customs (Appeals) All Commissioners of Customs & Central Excise (Appeals) All Directors General under CBEC. Subject: Classification of Fused Silica under Customs Tariff Act, 1975 - regarding. **** Sir / Madam, References have been received in the Board from field formations regarding diverg....
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..... 3. Accordingly, reports received from various field formations where import of fused silica had taken place was examined and an expert opinion was sought from the Central Glass & Ceramic Research Institute (CGCRI), Kolkata. The report given by CGCRI and technical literature on the product reveals that 'Fused Silica' is type of glass containing primarily silica in amorphous (non-crystalline) for....
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....nto blocks or slabs of a rectangular (including square) shape In terms of chapter note 1 to chapter 25, the headings of this chapter cover only products which are in crude state or which have been subjected to basic process such as washing, crushing, grounding etc. by physical or mechanical process. Products which are processed beyond this basic process would not be covered under this Chapter. A....
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....apter 28, which excludes glass frit and other glass in the form of powder, granules or flakes, the classification of Fused Silica even though it consists of silicon dioxide (SiO2) cannot be brought under tariff item 28112200 of chapter 28. 4.3. Sub-heading 3207 specifically covers 'glass frit and other glass, in the form of powder, granules or flakes'. In the HSN explanatory notes to 3207 it has ....