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 September 2018 Year 2018 This

Classification of machine - capability to perform function of ...

Central Excise

September 24, 2018

Classification of machine - capability to perform function of sewing machine and/or to perform function of embroidery machine - In case the machine worked for both the functions, they have to be held as sewing machine classifiable under the head 84.52 and entitled to the exemption.

View Source

 


 

You may also like:

  1. Classification of stitching machines - the machine in question is sewing but they can do ordinary embroidery sewing - as per HSN Explanatory Note 7 to Chapter 84, the...

  2. Additional depreciation - whether embroidery work earned on embroidery machines is manufacturing activity or not - installation of embroidery machines - additional...

  3. Circumstantial evidence, such as stickers on the packing, that part of the consignment declared to be ‘embroidery needles’ was, admittedly, composed of ‘sewing machine...

  4. Classification of goods - Kindle Device will be covered under entry 85437099 being an electrical machine with translation or dictionary functions - classification as...

  5. Classification of goods proposed to be imported - Data Projector - Projectors in question are machines working in conjunction with an automatic data processing machine...

  6. Classification of goods - Silo - It is silo system which is capable of performing the assigned function is being manufactured and cleared by the appellant along with the...

  7. Classification of goods proposed to be imported - Optoma Creative Touch 5-series Interactive Flat Panel (IFP) - While the applicant argues for classification as an ADP...

  8. Classification of an item - Kindle e-reading devices - Kindle devices are not covered under the exemption notification as they were/are not “electrical machines with...

  9. Classification of goods proposed to be imported - Interactive Display System (View Board) - It is found that the subject goods are capable of performing plethora of...

  10. Classification of goods proposed to be imported and benefit of exemption from Customs Duty (BCD or CVD) - Nokia 7210 SAS products - performing functions such as...

 

Quick Updates:Latest Updates