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Central Excise - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Classification of retreading/resoling of the worn out tyres - ...


Retreading or Resoling Tires Classified Under Specific Entry 4008.21, Takes Precedence Over General Entry.

May 11, 2017

Case Laws     Central Excise     AT

Classification of retreading/resoling of the worn out tyres - Since the specific entry is to be preferred to a General Entry, we have no hesitation to hold that the impugned goods are classifiable under 4008.21. - AT

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