Classification of imported Boric Acid-CBEC Clarifies.
CBEC had in Circular No.61/2004-Cus. Dated 28-10-2004 clarified that Boric Acid has to be classified under chapter 38 of the Customs Tariff, which has been followed by the field formations. But under Central Excise, the product has been classified under chapter 28 thereby leading to two types of assessments for the same product.
Board now feels that the product has been classified under heading 2810 both under Customs and Central Excise. This is issued for uniformity in classification and Board wants all Customs and Central Excise field formations to finalise pending assessments based on this clarification.
CBEC Circular No.34/2007 dated 17th September, 2007.