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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Excisability/marketibility - match splints - The argument by the ...


Petitioners' Claim on Match Splints Classification Under Chapter Heading 3605 Rejected; Fully Finished Matches Confirmed.

November 1, 2018

Case Laws     Central Excise     HC

Excisability/marketibility - match splints - The argument by the petitioners that the item covered under Chapter Heading 3605 0010 or 3605 0090 as 'matches' is 'chemically dipped splints' and not 'fully finished match bundles' is without basis.

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