Classification of cellulose insole sheets under Central Excise Tariff. – Reg

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..... I am directed to refer to the subject mentioned above and to say that a reference has been received in Board's office stating that importers are claiming classification of cellulose insole sheets of size 150 cm x 100 cm under heading 48.23 (sub-heading 4823.30) of the Central Excise Tariff (CET) for levy of additional duty of customs. 2. Note 7(A) to Chapter 48 of .....

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..... . 3. The matter has been examined by the Board. It is noted that there is a difference between the Customs Tariff and the Central Excise Tariff with regard to the scope of various headings/sub-headings inasmuch as, unlike the Customs Tariff, the Central Excise Tariff is not fully aligned with the Harmonised System of Nomenclature. In the present case, Note 7A(b) to Chapter 48 of the Cus .....

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..... y of additional duty of customs. The Board is of the view that so long as the goods are being marketed as cellulose insole sheets and are so declared in the Bill of Entry, it may not be possible to classify them under heading 48.11 of the CET. As stated above, such goods will merit classification under heading 48.23 of the CET. 5. Pending provisional assessments may be finalised in the .....

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