Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

The entire Central Excise Tariff Act is now aligned with HSN ...


Central Excise Tariff Act aligns with HSN; Chlorinated Paraffins classified under Chapter 38 if undisputed.

August 1, 2013

Case Laws     Central Excise     AT

The entire Central Excise Tariff Act is now aligned with HSN tariff and hence if there is no dispute that the appellant is manufacturing Chlorinated Paraffins/ Chloroparaffins in liquid form, then the classification of the said product, prima-facie, would be covered under Chapter 38 - AT

View Source

 


 

You may also like:

  1. Classification of goods - chlorinated paraffin - It is a settled law that any clarification with regard to any Act will always have retrospective effect for the reason...

  2. PAN India Jurisdiction - The definition of “Central Excise Officer” in Section 2(b) of the Central Excise Act, 1944 was made applicable for Section 73 of Chapter V of...

  3. The activity of filling imported Hepta Propane/FM-200 gas from bulk containers into smaller empty cylinders does not constitute a manufacturing process under Note 9 to...

  4. Excise duty payable on fresh mushrooms - The fact that fresh mushrooms classified in the general category under heading 07.02 of the Central Excise Tariff prior to the...

  5. Process amounting to manufacture or not - activity of aerosol packing of products on job work basis - the process undertaken by the job worker would not amount to...

  6. Regarding classification of Chloroparaffins / Chlorinated Paraffins - Cir. No. 53/2011 Dated: December 2, 2011

  7. Nonwoven coated fabrics laminated or impregnated with PVC cannot be classified under HSN 56031400 or Chapter 50. As the major constituent is PVC sheet (120 GSM out of...

  8. Classification of an end product derived from processing dry dates under the Central Excise Tariff, whether it qualifies as "manufacture" under the Central Excise Act,...

  9. Amends notification Nos. 62/1995-Central Excise, dated the 16th March, 1995 and 20/2005-Central Excise, dated the 13th May, 2005 to affect the HSN changes w.e.f. 01.01.2012

  10. The Central Government rescinded Notification No. 10/2022-Central Excise and Notification No. 11/2022-Central Excise, both dated 30th June 2022, pertaining to the...

  11. Classification of imported goods - In case of heading 2106, the government has chosen to deviate from the prescription of the HSN by introducing Supplementary Notes to...

  12. Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

  13. The AAAR determined that Aluminium Composite Panels/Sheets are properly classified under HSN 7606, not under HSN 3920 or HSN 7610. Applying Rule 3(b) of the General...

  14. Classification of goods - agglomerate plastic granules - Despite the apparent conflict between Chapter Note 3 and Notes 6 and 7, the Tribunal referred to the General...

  15. The AAR held that provisionally preserved areca nut (whole) and provisionally preserved areca nut (split) are to be classified under CTH 2008 19 20 'Other roasted nuts &...

 

Quick Updates:Latest Updates