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Central Excise - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Classification of HDPE Tapes – for the disputed period August, ...

Central Excise

October 29, 2013

Classification of HDPE Tapes – for the disputed period August, 1989 to 14.10.92, the classification would not be under heading 3920.32 - AT

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  1. Classification of goods - HDPE/PP Tapes/fabrics - the ‘Shading Net’ manufactured by the appellant is rightly classifiable under CETH 6005 9000 - AT

  2. Classification of goods - Tarpaulins made of HDPE woven fabrics’ are, therefore, laminate of two materials – HDPE tapes woven into fabrics and LDPE sheets/film -...

  3. Import policy - Import of items under the Exim Codes 6802 10 00, 6802 21 10, 6802 21 20, 6802 21 90, 6802 91 00 and 6802 92 00 of Chapter 68 of ITC(HS) is permitted...

  4. Waiver of pre-deposit of duty - Import of Synthetic Casting Tapes - Classification of goods - import of Synthetic Casting Tape would come under Chapter 30 - AT

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  7. Classification - import of Phosphoric acid - full exemption under Notification No.265/92-CUS dated 27.08.1992 for the manufacture of fertilizers allowed - AT

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  9. Classification of goods - Laminated High Density Poly Ethylene HDPE Woven Geomembrane for water proof Lining Type-Il, IS:15351:2015 - classifiable under HSN Code 5911.

  10. Classification of services - The activity of letting out the studio will not come within the definition of Video Tape Production.

 

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