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Central Excise - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

Classification - Clearance of 2nd lamp with the set of "Solar ...

Case Laws     Central Excise

May 23, 2020

Classification - Clearance of 2nd lamp with the set of "Solar Power Generating System" or "Solar Photovoltaic Lantern" to M/s Aura Solar Products Pvt Ltd - Benefit of Exemption - revenue has no jurisdiction to vivisect the package and classify one lantern separately. The classification of the goods need to be determined in the form and manner in which the same is cleared and not by unbundling/ vivisecting the package into individual components to determine their classification.

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