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Central Excise - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Classification of the side trimmings of laminated, impregnated ...

Central Excise

October 15, 2016

Classification of the side trimmings of laminated, impregnated and coated fabrics - these products cannot be classified as laminated textile fabrics. - AT

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  1. Exemption from trade tax - Textile fabrics impregnated, coated covered or laminated with PVC (polyvinyl chloride) are treated as textile fabric. - HC

  2. Manufacture - Intermediary product - impregnated special woven fabric - chargeability of duty/marketability - this intermediate product cannot be marketed and therefore...

  3. Manufacture - The laminated HPDE fabrics that comes into existence due to the process of lamination cannot be held as a manufactured product attracting Central Excise duty - AT

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  8. Classification of goods - textile fabric combined with PU foam as textile fabric laminated with polyurethane foam - the product PVC leather cloth also known as rexine...

  9. Classification of goods - HDPE woven fabric coated with HDPE melt - The sample produced by the Appellant was seen with the naked eye to be completely coated on both...

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