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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Classification of goods - appellant's "Polyester Hologram Excise ...

Central Excise

October 2, 2015

Classification of goods - appellant's "Polyester Hologram Excise Label" produced out of stamping foil (transfer foil) is rightly classifiable under chapter 49 of CETA and find that hologram produced by the appellants are not covered under any of the excluded items i.e. Ch.39.18, 48.14 or 48.21 of HSN of Chapter 49. - AT

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