Circular No.16/16/94-CX.

dated 8/2/94

F.No. 90/1/93-CX-3

 Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs, New Delhi

Subject : Classification of Surface Finishing & Electroplating Chemicals Regarding.

I am directed to say that doubts have been expressed regarding classification of surface finishing and electroplating chemicals.

2. The mater was referred to the Chief Chemist, CRCL, New Delhi for his opinion in the matter.  Chief Chemist, CRCL has stated (copy of the opinion enclosed) that the technical information available reveals that various substances or formulations are used for the treatment of the metal before it is electroplated.  The classification of these products or formulations depend on their composition individually, for example pickling preparations fall under 38.10, polishing compounds fall under 34.05, and cleaning preparations containing organic surface active agents under 34.02.  The Chief Chemist, CRCL is of the view that a general classification for all chemical preparations/formulations used in the electroplating operation can not be given as much would depend upon the actual chemical composition of the products, and such surface finishing and electroplating chemicals should be classified considering their composition.

3. The opinion of the Chief Chemist, CRCL has been accepted by the Board.  Accordingly, it is clarified that the classification of the surface finishing and electroplating chemicals may be decided on the basis of their chemical composition.

4. All pending assessments may be finalised on the above basis.  Lower field formations may be advised suitably.  The trade may also be informed accordingly.

 Sd/-
(Rajiv Bhatia)
Under Secretary (CX.3)

Central Board of Excise & Customs


The file has been referred to give my views on the classification of surface finishing and electroplating chemicals. 


According to technical literature cleaning the surface of the metal is an important process.  This preplating treatment is necessary to the surface to accept an adherent deposit.  An ideal surface would be one consisting entirely of atoms of the metal to be plated upon and having no foreign material at all.  The cleaning cycle includes :-

1. Pickling to remove gross scale

2. Mechanical preparation such as polishing and buffing

3. Cleaning to remove oils, greases, shop dirt and polishing and buffing compounds

4. rinsing

5. acid dipping to remove oxide films

6. rinsing

 Formulations for cleaning solution vary.  These can be tailored to the specific conditions.

The above technical information reveals the various substances or formulations are used for the treatment of the metal before it is electroplated.  The classification of these products or formulations depends on their composition individually for example pickling preparations fall under 38.10, polishing compounds fall under 34.05, cleaning preparations containing organic surface active agents under 34.02.

In view of the above discussion, I am of the opinion that a general classification for all chemical preparations/formulations used in the electroplating operations can not be given, much would depend upon the actual chemical composition of the products, and such surface finishing and electroplating chemicals should be classified considering their composition.

Sd/-
(Dr. Badri Prasad)
Chief Chemist, Central Revenue

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