Circular No. 12/92-CX.3 Dated 7-12-1992

C. Ex. - Classification of Ceramic Frit Glaze - Doubts regarding.- Attention is invited to Board’s Circular No. 3/86 issued vide F.No. 95/12/1986-CX.3, dated 30-7-1986 clarifying that frit ceramic glaze having specific application for glazing potteries and tiles in the field of ceramics would appropriately be classifiable under sub-heading No. 3207.90 of the Schedule to the Central Excise Tariff Act, 1985.

2. Subsequently, further instructions vide F. No. 95/4/90-CX.3, dated 12th October, 1990 (Cir. No. 54/90-CX.3) were issued in consultation with the Chief Chemist to the effect that if ceramic glaze frit in composition and characteristics conforms to glass frit then the same would merit classification under Heading No. 3207.10, as glass frit and ceramic glaze frit are two different products. The issuance of these instructions became necessary because in some Collectorate glass frit was being declared as ceramic glaze and was being classified under Heading No. 3207.90.

3. However, in some Central Excise Collectorates, a view has been taken that all ceramic glaze frit merit classification under heading No. 3207.10 in view of the Board’s Cir. No. 54/90-CX.3, dated 12-10-1990 . This does not appear to be the correct interpretation.

4. The matter has, therefore, been further examined by the Board in consultation with the Chief Chemist, CRCL, New Delhi. The Chief Chemist has opined that the main difference in the composition between glass frit and glaze frit is in the quantity of alumina they contain. Glass frit contains little or no alumina whereas glaze frit contains a fairly high percentage of alumina. Such glazes are covered by sub-heading No. 3207.90. The Chief Chemist has also stated that glazes are formulated in such a way so as to give certain physical and chemical properties, for example, they are crystalline, and should fuse homogenously on the ceramic body. Moreover, ceramic glazes are vitrifiable on ceramic surfaces which is not so in the case of glass frit.

5. In view of the foregoing, it is clarified that ceramic glaze frit in crystalline form having vitrifiable property and used for glazing potteries and tiles in the field of ceramics shall merit classification under sub-heading No. 3207.90 of Schedule to the Central Excise Tariff Act, 1985.

7. This also disposes of the CCE, Delhi’s letter C. No. IV (Hqrs. Per)12/ 150/92/2859, dated 6-11-1992.

[F. No. 95/11/91-CX.3 (Pt.)]