Central Excise - Classification and dutiability of floor sweepings of skimmed milk powder - Regarding

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..... Department of Revenue) New Delhi Subject : Central Excise - Classification and dutiability of floor sweepings of skimmed milk powder - Regarding. A doubt has been raised regarding classification of floor sweepings (or chamber sweepings) of skimmed milk powder. The point has arisen out of a CERA objection wherein it was stated that floor sweepings, which are remnants collected in the cou .....

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..... is prescribed in the tariff or the chapter notes or section notes. Thus the goods in question are skimmed milk powder and classifiable accordingly. 3. The Board is of the view that if the product is put up in unit containers and meant for sale, it falls under sub-heading 0401.13 and in case it is not put up for sale in unit container, it is classifiable under sub-heading 0401.19. - Circular - .....

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