Classification of Fused Silica under Customs Tariff Act, 1975 - regarding.

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....Classification of Fused Silica under Customs Tariff Act, 1975 - regarding.   ****   Sir / Madam,   References have been received in the Board from field formations regarding divergent practices being followed in respect of classification of 'Fused Silica' under Customs Tariff sub-heading 250610, 281122, 320740 or 700231.  2.         The matter of correct classification of fused silica under the First Schedule to the Customs Tariff Act, 1975 was taken up for discussion during the Conference of Chief Commissioners of Customs on Tariff and allied matters held in May 2011. After examining the various entries in the said schedule and the technical aspects of the pro....

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.... Quartz (other than natural sands); Quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into 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. As explained in para 3 above, since fused silica is produced by chemical processes beyond the basic processes mentioned above and considering that naturally occurring fused silica is not available for commercial use, classification ....