Crushing, Grinding of Quartz/Quartzite mineral Lump into Grains/powder - clarity required

‘Silica Ramming Mass’ is being manufactured by mixing of Quartz and Quartzite in the form of Grains & Powder and packed in printed bags of 50 kg by nozzle filling.
Chapter Note under Section-V for Chapter-25 (Mineral Product) of the CETA, 1985, reproduced below, clearly stipulates that –“Except where their context or Note-4 of this Chapter otherwise requires, the headings of this Chapter cover only products which are in crude state or which have been washed……………………………., but not products that have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.”
In the instant case, Quartz and Quartzite are different materials and are falling under different Chapter sub headings 250610 & 250620 of CETA, 1985 respectively, and the goods being manufactured by the manufacturer is a homogeneous mixture of both the materials in ‘grains & powder form’ obtained after certain manufacturing process to make it usable in Induction Furnaces as liner with all physical and chemical character of refractory material.
On the basis of manufacturing process, industrial uses of the same, Chemical analysis by the Testing authorities and finally reports from the Central Glass & Ceramic Research Institute, Kolkata confirming the said goods as a ‘Refractory Material’, the said goods is classifiable under Chapter Subheading No. 38160000 of the CETA, 1985 being refractory material known as “Silica Ramming Mass” by virtue of the following facts :-
The Notes of Chapter-38 (Miscellaneous Chemical Products) under Section- VI of the Central Excise Tariff Act, 1985 stipulates the description of goods under Chapter subheading No. 38160000 namely Refractory Cements, Mortars, Concretes and Similar Compositions, Other than products of Heading 3801.
Thus the said goods manufactured by the manufacturer is nothing but refractory material ‘Super Silica Ramming Mass/ Silica Grains Mixture or else whatever the trade name may be is classifiable under the Chapter subheading No. 38160000 of the CETA, 1985 which attracts Cenvat duty under ad valorem rate of duty as specified in the said CETA, 1985 .

anirbanghosh anirbanghosh 04/02/2015