Classification of Fused Silica under Customs Tariff - CBEC Clarifies
THE matter of correct classification of fused silica under the First Schedule to the Customs Tariff Act, 1975 was taken up for discussion during the Conference of Chief Commissioners of Customs on Tariff and allied matters held in May 2011. After examining the various entries in the said schedule and the technical aspects of the product in question, it was decided that the Chief Commissioners under whose jurisdiction the import of fused silica are taking place, shall furnish the technical details of the product to the Board; it was also decided to seek an expert opinion before arriving at a final decision regarding classification of the product.
Board now clarifies that ‘Fused Silica' is correctly classifiable under tariff item 32074000.
CBEC Circular No. 03/2012-Cus.,Dated: February 01 , 2012