Customs Circular No- 53/2011 dated 02.12.2011
Classification of Chloroparaffins/Chlorinated Paraffins- reg. (3824)
References have been received regarding divergent practices being followed by
field formations regarding classification of Chlorinated Paraffins/Chloroparaffins.
2. The matter has been examined by the Board. As regards classification of
Chlorinated Paraffin Waxes (in solid form), the HSN Explanatory Note (B)(a) to
Heading 27.12 of CTH clarifies that artificial waxes obtained by the chemical
modification of lignite wax or other mineral waxes are classifiable under
Heading 34.04. Also in the Budget, 2010, the specific sub heading 27122010
covering Chlorinated Paraffin Waxes has been deleted from the tariff. This item
is therefore, classifiable under 340490 of Customs Tariff Act, 1975. Further,
regarding classification of Chlorinated Paraffins / Chloroparaffins (in liquid
form), the HSN Explanatory Notes (B) (9) under Heading 38.21 clarifies that
Chloroparaffins in Liquid from are covered under the heading 3824.
3. Accordingly it is clarified 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;
2. Suitable instructions may accordingly be given to the field formations.
F.No. 528/130/2011-STO (TU)
Yours faithfully,
(A.K.Goel)
Senior Technical Officer