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Central Excise - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

Classification of goods - car matting - As the subject-goods ...

Case Laws     Central Excise

May 4, 2020

Classification of goods - car matting - As the subject-goods come under the chapter-heading 570390.90, and the other entry under the same Chapter forming the subject of dispute in the second order of the Commissioner, there is no necessity to import the “common parlance” test or any other similar device of construction for identifying the position of these goods against the relevant tariff entries.

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