Circular No. 37/89 Dated 30-5-1989

Central Excise - Correct Classification of ‘Stearin Pitch’.- A doubt has been raised as to whether stearin pitch would be appropriately classifiable under Heading No. 15.05 or Heading No. 15.07 of the CET.

2. The matter has been examined. Stearin Pitch would be appropriately classifiable under heading No. 15.07 of the CET in view of the HSN Notes (page 121) under HSN Heading No. 15.22. The Board desires that appropriate action may immediately be initiated by all jurisdictional Collectors of Central Excise to classify stearin pitch correctly under Heading No. 15.07 so that there is no divergence in assessment practice.

[F. No. 92/3/89-CX.3]