1. Copper Clad Carbide Diamond Abrasive Powder—

The question of assessment of synthetic industrial diamond powder CDA 500 had been examined. The goods are described to be the metal clad version of carbide diamond abrasive and the copper cladding reportedly 50% by weight. The goods derive their essential character from Carbide diamond abrasive powder and the Copper Cladding helps bonding the same to the tool blanks (grinding wheels). Classification of the goods under H. 71.04 of the Customs Tariff Act, 1975, is therefore considered appropriate. It has further been decided that the exemption under Notification No. 131-Cus/77 was admissible to the subject goods. (Calcutta C.H.T. Public Notice No. 23/80, dt. 11.4.1980—1980 CenCus 207B).

2. Silver Paste/Suspension used in the manufacture of capacitors falls under H. 71.05/11(1). 1985 ECR 26B.