Classification of goods - PCB assembly, also known as T.V. ...

Central Excise

March 31, 2022

Classification of goods - PCB assembly, also known as T.V. chassis - As per section note 2 of section 16 of the Central Excise Act, the goods were rightly classifiable as parts and merit classification under heading 8529 of the Central Excise Tariff Act 1975. As it has been held that the goods in question are not complete TV sets, it has been cleared under SKD or CKD condition, therefore, the classification under chapter heading 8528.00 at Sl. No. 204 of the notification is not applicable to the facts of the case. - AT

View Source

← Previous Next →

Classification of goods - PCB assembly, also known as T.V. ...

Central Excise

March 31, 2022

You may also like:

Classification of supply - activity of building and fabricating of Tipper Body and mounting the same by the applicant on the chassis - If the activity of fabrication and...

Classification of goods - The sub-assemblies, chassis and name labels and screws for assembly are all cleared together which makes it clear that the goods cleared have...

Classification of imported goods - Cards (Populated Printed Circuit Boards) OSLM-5-100G-WL3N for DWDM Equipment-Photonic Service Switch (PSS) 1830 - The Department has...

Classification of goods proposed to be imported - import of LED socket assembly for the manufacture of Front Fog Lamp for automobile applications - Benefit of exemption...

CENVAT Credit - Volvo chassis - chassis used for operation and maintenance of fuel farm - appellant is not entitled to avail CENVAT credit of the central excise duty...

Exemption form Customs duty for goods imported for use in the manufacture of finished goods in the nature of PCB assemblies - the appellant’s factory is manufacturer of...

Classification of supply - Job work - supply of goods or supply of services - activity of Bus Body Building on the chassis - it is evident that the activity undertaken...

Classification of goods - sub-assemblies/parts of CTVS (Colour Television Sets) - when the consignments cleared by the appellant did not contain all the parts at the...

Valuation of goods - Inclusion of value of Handle assembly, Ball valve assembly, over flow assembly, Syphon assembly, Outlet flange assembly and Flush pipe assembly -...

Classification of goods - product ‘alternators - General Rules for Interpretation - The ‘General Rules’ come into play only if classification and assessment of...

Classification of supply - Supply of ready built body and the activity of mere mounting the body on chassis supplied by the owner - The fabrication of the body and then...

Classification of goods - colour Television (C.T.V.) sub assembly - Revenue had rightly classified the goods- product as complete Television set even though it was...

Classification of goods - body building for motor vehicles on chassis - Considering the nature of motor vehicle, which is for transport of goods, the same has to be...

Import of computer cases - mere mounting of the USB port and audio port on a PCB does not make the PCB a Populated PCB - AT

Classification of goods - three wheeled tractor which are known as “Auto Track and semi-trailer” - classification under Chapter Heading 87.01 and not under heading 84.04...

Quick Updates: