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

PET Bottle Parings Not Classified as Primary Plastic Form for Tax Purposes; Misinterpretation of Manufacturing Claims Addressed.

September 29, 2018

Case Laws Central Excise AT

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”.

View Source

← Previous Next →

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

PET Bottle Parings Not Classified as Primary Plastic Form for Tax Purposes; Misinterpretation of Manufacturing Claims Addressed.

September 29, 2018

Case Laws Central Excise AT

You may also like:

Classification of goods - agglomerate plastic granules - Despite the apparent conflict between Chapter Note 3 and Notes 6 and 7, the Tribunal referred to the General...

The appellant manufactured polyester staple fiber (PSF) using PET bottles scrap (90%) and popcorn waste (less than 10%). The department denied the nil/concessional duty...

Classification of imported goods - plastic trigger sprayer for plastic bottles lotion pump for plastic bottle and fine mist sprayer for plastic bottles - What were...

Import of PET flakes made from used PET bottles etc is "Prohibited" - The import PET bottle waste/scrap was already “Prohibited"

Manufacture - PET bottle - if they supply pre-form to the job worker to be converted into PET bottles and for the further use in packing the fruit pulp, the same cannot...

Classification of goods - rate of GST - Plastic Mechanical Liquid Dispensers - parts of general use - The goods are parts of general use as they can be fitted/screwed...

Classification of empty bottle Inspector Morella number Lynott Tronic 735M 2 - forming of the PET bottle - The machines imported by the appellant being used in...

Determining whether certain goods, specifically old used iron scrap, used lead acid batteries, old used aluminum utensils and other aluminum scrap, old used brass...

Penalty u/s.271CA - “assessee in default” for failure to collect tax at source u/s 206C - running bars on contract / licnece basis - empty bottles can be considered as...

AAR ruled PVC raincoats must be classified under HSN 3926 20 (plastic articles) rather than HSN 6201 (textile garments), attracting 18% GST. While raincoats function as...

Classification of Herbal Pet Wash - Whether to be classified under CETH 3307.90 or under 3401.11 - the products namely Herbal Pet Wash are correctly classified under 3401.11. - AT

The Customs, Excise and Service Tax Appellate Tribunal held that the imported machinery "Innopet Plasmax System 20Q" used for coating PET bottles for aerating...

Deduction u/s 80IC - manufacturing of plastic packaging products such as PET and HDPE bottles, jars, caps and closures - products manufactured by the assessee come...

Whether PSF and POY manufactured by the appellant from plastic waste pet bottles, is liable to duty during the period April 2008 to March 2013 - Exemption to waste and...

Packing materials of the glass bottles - the appellant was manufacturing / producing “Spun Line Crown Cork” used for sealing the glass bottles. With the use of modern...

Quick Updates: