Central Excise - Classification of PVC leather cloth or rexine cloth - Clarification regarding

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..... (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Central Excise - Classification of PVC leather cloth or rexine cloth - Clarification regarding I am directed to say that doubts have been expressed regarding correct classification of PVC leather cloth also known as Rexine Cloth as to whether it will fall under Heading No. 39.21 or 59.03 of the Central Exci .....

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..... aterials other than the following :- (i) ......................... (ii) Products which cannot, without fracturing be bent manually around a cylinder of a diameter of 7 mm at a temperature between 15 degree C and 30 degree C (Usually Ch. 39) (iii) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material ... .....

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..... .03 is not hit by the exclusions under Chapter Note 2 (a) of Chapter 59 of the Central Excise Tariff. 5. Section Note 1 (d) of Section XI excludes fabrics impregnated, coated or laminated with plastics of Chapter 39 from the purview of Section XI. Similarly Chapter Note 2 (k) under Chapter 39 of the CET excludes Textiles and Textile Materials from purview of Chapter 39. Both these notes read in .....

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..... the grain of leather ("leather cloth")". "The fabrics of this heading are used for a variety of purposes including furnishing materials, the manufacture of hand bags and travel goods, garments, slippers, toys etc. in book binding, as adhesive tapes, in the manufacture of electrical equipment etc." 8. The Board has also taken note of the decision of the Tariff Conference of Commissioners of Cu .....

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..... the Chapter notes, HSN notes, the decision of the Conference of Commissioners held at Madras and the judgment of the Supreme Court it is clarified that PVC leather cloth also known as rexine cloth will be "appropriately classifiable under Heading No. 59.03 of the Central Excise Tariff Act, 1985. 11. Trade and Field formation may be advised accordingly. 12. All pending disputes/assessments may .....

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