Central Excise - Classification / excisability of football panel kits - Clarification regarding

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..... (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Central Excise - Classification / excisability of football panel kits - Clarification regarding Doubts have been expressed about the classification/excisability of football panel kits as to whether such kits are classifiable under Chapter 95 as "toys, games and sports requisites" or Chapter sub-heading 4016 .....

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..... o hexagonal/pentagonal pieces, depending upon shape of the final product. Each one of these panels is also pre-punched with holes on all sides to enable stichers to stitch the panels together to bring final product for footballs/volley balls and other inflatable balls, into existence. Specified number of such pieces are called kits. Such rubber kits are sold as well as consumed captivity in the ma .....

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