Classification of Chloroparaffins /Chlorinated Paraffins - CBEC Clarifies

By Vijay Kumar

REFERENCES were received that divergent practices were being followed by field formations regarding classification of Chlorinated Paraffins/Chloroparaffins. It was stated that against the long and & existing practice of classification of the said goods under Chapter 38 of Central Excise Tariff, some field officers were classifying them under Chapter 27 during the period prior to Budget 2010.

The Board clarifies:-

(a) Chlorinated Paraffins/Chloroparaffins (liquid form) are classifiable under subheading 3824 90 of Central Excise Tariff Act.

(b) Chlorinated Paraffin Waxes (in solid form) are classifiable under sub-heading 3404.90 of Central Excise Tariff Act, after the Budget, 2010.

CBEC Circular No. 950/1/2011-Cx Dated: August 01, 2011