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Central Excise - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Classification - Effect of conversion from 6 digit ...


Tariff System Updated: Transition to Eight-Digit Classification Maintains Existing Duty Structure Effective March 1, 2015.

August 2, 2016

Case Laws     Central Excise     AT

Classification - Effect of conversion from 6 digit classification to 8 digit classification w.e.f. 1.3.2015 - From a reading of the circular dated 25th February 2005, supra, it appears that the exercise of transiting to eight digit code in the tariff was not intended to alter the effective duty structure in any manner. Implementation of this intent was possible only by harmonious reading of the two notifications. - AT

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