Lapping Abrasive Powders Classified Under Chapter 68, Sub-Heading 68.07, Not Chapter 25 or 28, Per Central Excise Tariff.

The circular addresses the classification of lapping abrasive powders under the Central Excise Tariff. It clarifies that these powders, made from materials like garnet sand and silicon carbide, are not classifiable under Chapter 25 or Chapter 28 due to their calcined and mixed nature. Instead, they are classified under Chapter 68, specifically under the residuary sub-heading 68.07, as they do not fit the criteria for sub-heading 6802.00, which requires a base of textile, paper, or similar materials. The Board concurs with this classification following discussions at the North Zone Tariff Conference.

---

---

---