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Central Excise - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Classification of goods - Di-Calcium Phosphate - Chapter 23 ...


Di-Calcium Phosphate can be classified under Chapter 23, heading 2309, even if not explicitly mentioned.

April 17, 2018

Case Laws     Central Excise     AT

Classification of goods - Di-Calcium Phosphate - Chapter 23 clearly mentions an inclusive scope of heading 2309. It does not mean items other than what is mentioned in the note cannot be classified under 2309, if otherwise fits the description. - AT

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