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Central Excise - Highlights / Catch Notes

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Classification of goods - Compounds of PBT - The classification ...

Central Excise

April 18, 2023

Classification of goods - Compounds of PBT - The classification of the product decided by the commissioner will have no adverse effect on the eligibility of the notification so long the product falls under chapter heading 3907 and 3908 and the same is polyester chips and nylon chips irrespective of the same is not in the pure form therefore, the appellant are eligible for exemption notification in respect of their product namely polyester chips and nylon chips. - AT

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