Classification of Chloroparaffins/Chlorinated Paraffins - Board Clarifies

By Vijay Kumar

BOARD had received references regarding divergent practices being followed by field formations regarding classification of Chlorinated Paraffins/Chloroparaffins.

CBEC clarifies that:

(a) Chlorinated Paraffin Waxes (in solid form) are classifiable under sub-heading 340490 of Customs Tariff Act, 1975 after the budget, 2010.

(b) Chlorinated Paraffins/Chloroparaffins (in liquid form) are classifiable under subheading 382490 of Customs Tariff Act 1975;

CBEC Circular No. 53/2011-Cus , Dated: December 02, 2011