excise tariff code of waste & scrap of pvc film flex banner(Pvc sheeting role), Central Excise

[manan pandya]

Respected Experts,

we have started manufacturing of Flex Banner (PVC Sheeting Rolls) under Chapter Tariff 3921.90.26

and this is dutiable goods . and after producing manufactured goods there are scrap generated like non usable or unmeasured flex banner so i just want know that if we clear this scrap then which chapter tariff will be applicable ?

pls. guide about this..

regards,

Manan Pandya

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

Waste, parings, and scraps of PVC Sheeting rolls will fall under sub-heading 3915 30 10 of first schedule of Central Excise Tariff Act, 1985 attracting duty @ 12.5%.

[manan pandya]

thank you sir,

for guiding and share your valuable knowledge ..

regards,

Manan pandya