Circulars

163/19/2021-GST: Diagnostic or Laboratory Reagents, Certified Reference Materials etc is classifiable under HSN 3822

950/1/11-Cx: Chlorinated Paraffins/Chloroparaffins (liquid form) are classifiable under sub-heading 3824 90 and Chlorinated Paraffin Waxes ( in solid form) are classifiable under sub-heading 3404 90.

601/38/01-Cx: From 1.3.1997 onwards ready mix concrete is classifiable under heading 3824 20. Prior to the said date according to the decision of apex court the said goods were classifiable under heading 6807.

446/12/99-Cx: Considering the description, function and uses, Phenyl marketed as disinfectant is classifiable under sub-heading 3808 90.

368/1/98-Cx: Mix Concrete and 'Concrete Mix' are two distinct items. Ready Mix Concrete is an excisable product are classifiable under sub-heading 3824 20. 'Concrete Mix' manufactured at the site of construction for use in construction is fully exempt under Notification No. 4/97-C.E.

348/64/97-Cx: From July, 1996 heading 3808 was amended to cover only insecticides put up in forms or packings for retail sale. Pesticides in bulk form were excluded are classifiable under heading 3808.

315/31/97-Cx: Ready mix Concrete, even if it is manufactured at the site of construction, is classifiable under sub-heading 3824 20.

237/71/96-Cx: Ready Mix Concrete, the condition in which offered for sale is an excisable product and classifiable under Heading 3823.

16/6/94-Cx: The classification of the products or formulations depends on their composition individually for example pickling preparations is classifiable under heading 3810, polishing compounds fall under 3405, cleaning preparations containing organic surface active agents classifiable under heading 3402.

7/91-Cx.3: DDT whether in bulk or for retail sale would merit classifiable under heading 3808 if the same is meant for use as insecticides.

26/90-Cx: Micro nutrients being plant growth regulators would be classifiable under heading 3808.

23/90-Cx: Soft Finish Mixture would be classifiable under heading 3809.

12/89-Cx: Magnetic ferrite with a binder in the form of powder/pellets would be classifiable under sub-heading 3823 00 of the CET from 10-2-1987 onwards (under sub-heading 3801 90.

5/89-Cx: Carbon electrodes in paste/block form would be classifiable under heading 3801.

128/7/87-Cx: Sodium rosinate/aluminium rosinate would be appropriately classifiable under sub-heading 3801 19 during the period prior to 10-2-1987 are classifiable under sub-heading 3806 90.

2/87: Cloudifiers are classifiable as 'others’ under sub-heading 3801 90.

125/25/86-Cx: Commercial product marketed in the name of Phenyle is a disinfectant and accordingly would be classifiable under sub-heading 3801 90.

125/8/86-Cx: 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 classifiable under Chapter 38 as miscellaneous chemical products.

Letter No. 83/4/86-CX: Linear Alkyl Benzene would be classifiable under Chapter 38.