Classification - printed PVC sheets - no new product emerges ...

Central Excise

November 25, 2015

Classification - printed PVC sheets - no new product emerges after printing and consequently, therefore, that cannot be said to be any manufacture - On this ground alone, we set aside the Tribunal's judgment and restore that of the Commissioner, making it clear that the classification of the product remains under Chapter 39 Heading No. 39.20 - SC

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Classification - printed PVC sheets - no new product emerges ...

Central Excise

November 25, 2015

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