Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Classification of goods - Coal Tar Partially Distilled (CTPD) - ...


Coal Tar Distillation: "Pitch" is a Distinct Product, Not Classified Under Tariff Item 27.06, Affecting Excise Duties.

October 25, 2019

Case Laws     Central Excise     AT

Classification of goods - Coal Tar Partially Distilled (CTPD) - Once “pitch” is obtained, it is a completely different product from “Tar”. Once a product is “Pitch”, it is no longer “Tar”. Pitch can, under no circumstances, fall under the Tariff Item 27.06.

View Source

 


 

You may also like:

  1. The MCPCB (Metal Core Printed Circuit Board) is to be classified under Heading 85.34 (Tariff Item 8534 0000) as 'Printed Circuits' and not under Heading 94.05 (Tariff...

  2. The process involved in preparing pre-packed ready-to-eat items is not merely cooking but also includes preservation through retort technology. The appropriate...

  3. The case involved classification of goods (hard pitch, extra hard pitch, soft pitch, total pitch, and PCM) under Central Excise Tariff Act. The issue was whether these...

  4. Classification of goods - Mincing Machine for Meat - to be classified under Tariff Item No.73239100 or under Tariff Item No.84385000 which covers “Machinery for the...

  5. Classification of imported goods - coal of Indonesian origin - on ‘as received basis (ARB)’ and ‘air dry basis (ADB)’, the ‘gross calorific value (GCV)’ – comprising...

  6. The case pertains to the classification of 'BAYLAN' branded water meters for customs duty purposes. The key points are: The water meters were initially classified under...

  7. Classification of an item - tutty-fruity - Whether Tutti-fruity be classified under HSN 08111010 or 20060000? - The Tutti-frutti being the product of papaya is covered...

  8. Classification of goods - [J.J.'s] POPCORN (put up in unit container and bearing a registered brand name) - Since it is not Corn flakes (tariff item 1904 10 10), Paws,...

  9. Assessment u/s 27(1)(b) - Maize products - Classification of item - the items being sold under the brand name, the products viz., Peppy, Cheese Balls, Senon Papito,...

  10. Classification of goods - Agricultural manually hand operated Seed dressing, Coating and Treating drum - On examination of HSN 8436, the subheading 843680 covers: ‘other...

  11. Classification of Waste Crude Oil - classified under Tariff Item No. 2709 00 00 or under Tariff Item No. 3814 00 10? - - also called as ‘Residual Crude Petroleum Oil’ -...

  12. Reversal of CENVAT Credit - exempted product/by-product - Any input/input services contained in any by-product/waste/refuse, Cenvat Credit cannot be varied or denied....

  13. Classification of goods - Sikko Sol - Special boiling spirit - the “common parlance test”, “marketability test”, “popular meaning test” are all tools for interpretation...

  14. This notification amends various earlier customs duty notifications by making changes to the tariff item entries, descriptions, and rates of duty applicable to certain...

  15. Classification of an end product derived from processing dry dates under the Central Excise Tariff, whether it qualifies as "manufacture" under the Central Excise Act,...

 

Quick Updates:Latest Updates