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
Customs - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Classification - the basic material of the so called carpet is ...

Case Laws     Customs

October 10, 2014

Classification - the basic material of the so called carpet is nothing but plastic and the said wastes and scrap is consumed by the appellant for crushing them into granules for re-exporting - goods which are imported cannot be classified under 5702.32 but can be classified under Chapter 3915.00 only - AT

View Source

 


 

You may also like:

  1. Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing...

  2. Classification of goods - eligibility of the Re-processed granules, manufactured by the appellants for exemption - it is evident beyond the scope of any doubt that the...

  3. The appellant manufactured polyester staple fiber (PSF) using PET bottles scrap (90%) and popcorn waste (less than 10%). The department denied the nil/concessional duty...

  4. Classification of imported goods - plastic regrind - waste or not - restricted goods or prohibited goods - The Tribunal acknowledges the restrictions on the import of...

  5. 100% EOU - packing material used is in the prohibited category - even if the packaging material contains non Bio-degradable plastic but the goods is exported, the...

  6. The imported goods, HDPE Regrind, were classified under Customs Tariff Item (CTH) 3901 2000. The issue was whether the goods were permissible for importation into the...

  7. Waste and scrap - removal without payment of duty - when the capital goods are sold as waste and scrap the manufacture shall pay the duty leviable on such waste and scrap - AT

  8. Clandestine removal - Job work - input output norms of 1 kg of lead for every 1.07 kg of waste & scrap can not be made applicable to all categories of waste & scrap and...

  9. Demanding duty on scrap and waste generated - the metal which becomes non-useable as such waste and scrap admittedly in this matter, the waste and scrap has been used...

  10. Process amounting to manufacture or not - plastic scrap - the respondent is neither manufacturing nor is it producing the plastic scrap. The plastic scrap already exists...

  11. Determining whether certain goods, specifically old used iron scrap, used lead acid batteries, old used aluminum utensils and other aluminum scrap, old used brass...

  12. Classification of goods - mill processed non-allow ferrous waste metal goods wound in a coil - goods has been treated as waste material or not - The metal waste is...

  13. The case involves the Advance Ruling Authority (AAR) determining the applicability of the Margin Scheme u/r 32(5) of the CGST Rules, 2017 to goods such as used Iron...

  14. Import policy - Changed from Free to Restricted - WASTE AND SCRAP OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL; OTHER WASTE AND SCRAP CONTAINING PRECIOUS METAL...

  15. Demand of duty for clearance of waste and scrap - the transparency in the appellant's dispatch of waste and scrap and receiving the granules back cannot be questioned...

 

Quick Updates:Latest Updates