Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Classification reusable Baby Cotton Nappies (diapers) - The Item ...

Central Excise

October 21, 2016

Classification reusable Baby Cotton Nappies (diapers) - The Item description given for Chapter Heading 61.11 clearly covers the subject items viz., baby diaper and baby nappy. Chapter Heading 61.11 covers babies garments and clothing accessories and when these are made up of cotton, they would fall under Chapter Heading 6111.20 only. - AT

View Source

 


 

You may also like:

  1. Process amounting to manufacture - baby diapers - sanitary napkins - transformation of supplied material into marketable packages necessary for commercial acceptance -...

  2. Import of Cigarettes - Smuggling - In a case where the Bills of Entry declared the goods to be Baby Diapers and the Proper Officer also cleared the goods for home...

  3. CENVAT credit - steel structural items fabricated at site - when the classification is held to be under Chapter 84, the description of a product being support or a part...

  4. Classification of All-in-one Diapers, Under-pads and Sanitary Napkins - Such Underpads or Diapers definitely help them in maintaining good medical and hygienic...

  5. Classification of imported goods - Under Pads - Since, the goods in question were not made for fastening into the body, the same should not be termed as baby and...

  6. Classification of imported goods - The General Rules for Interpretation of Schedule in Customs Tariff Act, 1975 require that classification should proceed from the...

  7. Entitlement for concessional rate of duty - coated paper - The descriptions in the relevant tariff items are emphatically unambiguous, the rules of classification...

  8. Modification in the description of import item under SION A2337. - Public Notice

  9. Classification of goods - HSN Code - baby wipes - the impugned article-‘baby wipes' are neither designed to absorb and store fluids nor are shaped to fit human body and...

  10. Classification of goods - Reusable Insulin Delivery Device - The Tribunal observed that the Reusable Insulin Delivery Device, resembling a 'Syringe without needle,' is...

 

Quick Updates:Latest Updates