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Central Excise - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Manufacture - classification - Captive consumption - the ...


Goods Classification Under Central Excise: Single-Stage Process with Ammonium Chloride and Formic Acid; Not a Primary Resin.

June 28, 2018

Case Laws     Central Excise     AT

Manufacture - classification - Captive consumption - the preparation of impugned goods is in one stage process under controlled temperature and pH and addition of Ammonium Cloride Formic Acid in the processes, the emerging product being transferred to glue kitchen area for final use in bonding. The classification of the product as primary resin is not sustainable.

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