F. No. 95/2/86-CX.3 Dated 20-5-1986

Central Excise - Lead Oxides - Chapter 28 - Clarification in respect of lead oxides, like lead oxide - Red, lead oxide - Yellow and lead oxides Grey - Regarding.- A doubt had been raised whether products namely lead oxides - red, lead oxide yellow and lead oxide - grey are classifiable under Chapter 28, sub-heading 2804.60 or under 2806.90 of the Central Excise Tariff.

2. The matter has since been examined by the Board, Board is of the view that sub-heading 2804.60 covers lead oxides i.e. in plural form indicating a wider coverage than of item like Zinc Oxide covered by sub-heading 2804.30 and, as such, classification of lead oxide - red, lead oxide - yellow and lead oxide - grey (which is a lead sub-oxide) under 2804.60 would be appropriate.