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Central Excise - Highlights / Catch Notes

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Classification of goods - Biozyme - If the commodity is sold, ...

Central Excise

January 11, 2022

Classification of goods - Biozyme - If the commodity is sold, semi-sold, viscous or a mixture of sold and liquid and volume means, if the commodity is liquid or is sold by cubic measure. Admittedly, in this case, the goods have been sold by the appellant in kilo litre. Therefore, as per Legal Metrology (Packaged Commodities) Rules, 2011, the goods are appropriately classifiable under chapter 310510099 of the Tariff Act. - AT

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