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Central Excise - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Classification - Though the appellant has argued that they are ...

Central Excise

September 29, 2018

Classification - Though the appellant has argued that they are manufacturing “flakes”, but, what is being manufactured is only “parings” of PET bottles. True, these “parings” eventually get converted into new PET bottles, however that will not make the final product of the appellant eligible for classification as “primary form of plastic”.

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