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Central Excise - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Classification - Even if the card kit is classifiable under the ...

Central Excise

December 13, 2017

Classification - Even if the card kit is classifiable under the Central Excise Tariff Heading No.84.48, these three items viz. Traverse assembly , Drive king assembly and Flat drive reversal systems which are some of the items of the unit viz card kit and having individual functions cannot be classified under 84.48 - AT

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  1. Classification of ‘Knitted Fibres Shed Net’ - the ‘Knitted Fabrics Shed Nets’ manufactured by appellant will be appropriately classifiable under Chapter 60 of the...

  2. Classification Under Central Excise Act - the rubberized tyre cord fabric is classifiable under Chapter Heading 59.06 of the Tariff. - AT

  3. Mineral oil sludge is not classifiable under Schedule to the Central Excise Tariff Act, 1985 - AT

  4. Classification of supply - Levy of GST - printing of various items - The supply of Aadhaar Cards are classifiable under heading 9989 of GST Tariff and attracts GST @ 12%

  5. Classification of goods - Diagnostics Kits - the product in question is classifiable under chapter heading 3002.00 and not under 3822.00

  6. Classification of goods - clearances of printed base papers/printed decorative paper in rolls - the most appropriate Central Excise Tariff Heading shall be 49119990

  7. Classification of manufactured goods - Potato Flakes - the subject goods are classifiable under Tariff Item No. 11052000

  8. Classification of goods - rate of tax - Namkeens or not - The Jackfruit Chips and Banana Chips are classifiable under Customs Tariff Heading 2008.19.40 (Not as Namkeens)...

  9. Classification of goods - PCB assembly, also known as T.V. chassis - As per section note 2 of section 16 of the Central Excise Act, the goods were rightly classifiable...

  10. Classification of goods - Classification of Gopal Zarda - the product in question is chewing tobacco and classifiable under Heading 24039910 of the Tariff. - AT

 

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