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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Classification of goods - appellant's "Polyester Hologram Excise ...


Polyester Hologram Excise Label classified under Chapter 49 of CETA, not under Chapters 39.18, 48.14, or 48.21.

October 2, 2015

Case Laws     Central Excise     AT

Classification of goods - appellant's "Polyester Hologram Excise Label" produced out of stamping foil (transfer foil) is rightly classifiable under chapter 49 of CETA and find that hologram produced by the appellants are not covered under any of the excluded items i.e. Ch.39.18, 48.14 or 48.21 of HSN of Chapter 49. - AT

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