excise tariff code of waste & scrap, Central Excise

[manan pandya]

Respected Experts,

we have started manufacturing of Flex Banner (PVC Sheeting Rolls) under Chapter Tariff 3921.90.26

and this is dutiable goods . and after producing manufactured goods there are scrap generated like non usable or unmeasured flex banner so i just want know that if we clear this scrap then which chapter tariff will be applicable ?

pls. guide about this..

regards,

Manan Pandya

Posts / Replies

[manan pandya]

dear experts,

anyone can pls. reply for my above mentioned query..

regards,

Manan Pandya

[AMIT GUPTA]

Flex Banner (PVC Sheeting Rolls) under Chapter Tariff 3921.90.26

Tariff heading No. 39219099 - applicable

[manan pandya]

thank you for your reply but sir let me clear about that we are cleared our finished product with standard length under 3921.90.26 (PVC SHEETING ROLL) but Sir i have confusion that during the process and manufacturing there are some below length and cutting rolls are generated and we are cleared them under waste & scrap heading but sir can we clear under 3921.90.99 (other) as a by product. but we can' t say that these are the scrap.?

so please suggest it's very difficult to define under scrap or by product..

regards,

Manan v Pandya

cell :+919510018659

ahmedabad

[AMIT GUPTA]

AS A BY PRODUCT YOU CAN CLEAR UNDER 39219099.

[manan pandya]

thank you sir for your reply....

but we are cleared this material as scrap with very negligible and low rate and if we start to clear under by product so we have to maintain their daily stock account under chapter(tariff) wise stock ...

so my question is that if i clear under waste & scrap (3915.30.90) so it can be possible.

and is it necessary to maintain waste & scrap stock . as a daily stock..

regards,

Manan Pandya