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Central Excise - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Classification of goods - Pipes and Couplings - Parts of A.C. or ...

Case Laws     Central Excise

July 12, 2018

Classification of goods - Pipes and Couplings - Parts of A.C. or not - Pipe fittings made out of pipes and tubes continue to be pipes and tubes. Therefore, it is not a different article for excise classification but only a smaller article within the same classification provided that there is no change in basic physical property and possible end use.

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