New User / Register | Bookmarks | Annual Subscription | Feedback |
Login: Stay
| Forget Password |
TMI - Tax Management India. Com  

Recent Discussionss:

Sending of defective parts of capital goods to the foreign supplier for repair and return and availing of cenvat credit there on. Reversal of Cenvat Credit supply made under Notification N.33/2012-CE dated 09.07.2012 against SHIS DUTY CREDIT SCRIP Cenvat credit on returned goods after 6 months. time period for submit of proof of export Haryana VAT Errection & commissioning service CIN NO. & IEC NO. service tax reverse charges Service tax credit availment on cctv cameras Interpreter service
Home Case Index 2012 (2) TMI Customs AAR Customs + AAR
← Previous Next →

Please login.

Only paid members can access this page.

User Login
Stay sign in
New User / Registeration
Forget Password - Click here to Retrieve

Buy this Document - Rs. 500/- only - or - Subscribe Annual Package

M/s Arteco Coolants India Pvt. Ltd., Versus The Commissioner of Customs (Import) - 2012 (2) TMI 12 - AUTHORITY FOR ADVANCE RULINGS - Customs

......... rol and as such has no anti-freeze properties. 25. The goods are undeniably products of chemical industry. We do not find any other specific headings of the tariff under which they could fall for classification. Consequently, their classification will have to be under the residuary entry of chapter 38 of the tariff i.e. heading 3824 90 90. As regards the argument of the AR that a perusal of the list of products mentioned in notes (A) and (B) of the HSN notes for heading 38.24 shows that the products mentioned therein are no way relatable to the goods in the present case, we observe that the said list is an inclusive and not an exhaustive list. It can therefore be only illustrative. 26. We accordingly rule that the super concentrates named CSC-GEN, CSC-QFB and CIP-FG shall be classified as products of the chemical industry under heading 3824 90 90 of the First Schedule to the Customs Tariff Act, 1975 and be assessed accordingly. Pronounced on this the day 27th January, 2012. .


what is new what is new

UpdatesKnowledge SharingSubscription CommunicationNewslettersMore Options

Quick Links: | Acts and Rules | Notifications | Circulars | Schedules | Tariff | Forms | Case Laws | Manuals |
| Home | About us | Contact us | Feed Back | Disclaimer | Terms of Use | Privacy Policy | Members | |
Go to Mobile Website Go To Top
© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.