F. No. 125/8/86-CX.3 Dated 30-3-1987
Central Excise - Classification of ‘Hot Tops, Ferruxes’ etc. under Chapter 68 or 38.- Reference to your letter C. No. 38/HQ/TU/6/85/46414-11A, dated 23-7-1986 on the above subject and to say that the matter has been examined by the Board in consultation with the Chief Chemist.
2. The Board is of the view that products commonly known as ‘Hot Tops’ and ‘Ferruxes’, which are used for keeping the molten metal in the riser in a molten condition for a longer duration, would be appropriately classifiable under Chapter 38 of the Schedule to the Central Excise Tariff Act, 1985, as miscellaneous chemical products. A copy of the Chief Chemist’s opinion is enclosed. [Not printed].