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 October 2016 Year 2016 This

Classification reusable Baby Cotton Nappies (diapers) - The Item ...


Reusable Baby Cotton Nappies Classified Under Chapter Heading 6111.20 for Accurate Central Excise Categorization.

October 21, 2016

Case Laws     Central Excise     AT

Classification reusable Baby Cotton Nappies (diapers) - The Item description given for Chapter Heading 61.11 clearly covers the subject items viz., baby diaper and baby nappy. Chapter Heading 61.11 covers babies garments and clothing accessories and when these are made up of cotton, they would fall under Chapter Heading 6111.20 only. - AT

View Source

 


 

You may also like:

  1. The fusible interlining fabric of cotton is not correctly classifiable under Heading 5903 of Chapter 59 of the Customs Tariff Act, 1975. The Heading 5903 applies only to...

  2. Classification of ‘PVC resin Impact Modifier ‘Kane ACE B 22’ - change of classification from 3902 to 3906 - Interpretation of sub-heading note - The Tribunal analyzed...

  3. Classification of goods - Reusable Insulin Delivery Device - The Tribunal observed that the Reusable Insulin Delivery Device, resembling a 'Syringe without needle,' is...

  4. Classification of imported goods - the LCD Panels are to be classified under Chapter Heading 9013 8010 and parts of LCD panels are to be classified under Chapter Heading...

  5. Classification of goods - Fiber Aluminium Bobbins Dynamically Balanced - to be classified under chapter heading 3923.90

  6. Classification of goods - product Fusible Interlining Fabrics of Cotton’ - classifiable under Chapter 52 or Chapter 59? - On going through the headings, chapter note of...

  7. 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 &...

  8. Goods classified as 'Zero Air' cleared by appellant from December 2002 to June 2007 were classifiable under Chapter Heading 2804 attracting 16% duty, not under Chapter...

  9. Classification of goods - Absorbent Cotton Wool IP - Cotton Rolls - goods would fall under Chapter Sub-heading No.5601, 5203 & Chapter 58

  10. 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...

  11. Classification of the imported goods - parts of frequency converter - As per Note 2(a), parts which are included in any of the Headings of Chapter 84 or 85 or in all...

  12. Classification of import goods - Main MIC Dust Protective Net - The Authority for Advance Ruled held that, as per Explanatory Notes, a few woven fabrics are excluded...

  13. Classification of imported goods - Battery Fuse Units (BFU) - The tribunal examined whether the BFU should be classified under Chapter Heading 8529 as parts of Base...

  14. Tire Pressure Monitoring Sensors (TPMS) and Differential Pressure Sensors (DPS) are used for measuring gas pressure and are fitted with sensors sensitive to pressure...

  15. 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,...

 

Quick Updates:Latest Updates