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Central Excise - Highlights / Catch Notes

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Classification of the miniature cars (Electro plated with Gold ...


Miniature cars with gold plating classified under Chapter 71, not Chapter 95, due to minor gold content.

August 30, 2017

Case Laws     Central Excise     AT

Classification of the miniature cars (Electro plated with Gold over FRP mould) - Taking into consideration the proportion of the gold content in the miniature car with regard to plastic content, it can be said that gold content is minor constituent. - To be classified under chapter 71 and not under chapter 95.

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