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Central Excise - Highlights / Catch Notes

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Classification of goods - Autoclave - Glass bead Sterilizer - ...


Understanding Excise Classification: Autoclaves and Sterilizers under HSN Heading 8419 for Accurate Duty Application.

October 6, 2021

Case Laws     Central Excise     AT

Classification of goods - Autoclave - Glass bead Sterilizer - Steam Clave - Hot Air Sterilizer - While the Central Excise Tariff has only Rules of Interpretation, the Harmonized System of Nomenclature based on which the Tariff is drafted, also has detailed explanatory notes explaining the scope of each heading - The Harmonised System of Nomenclature explains that 8419 includes not only autoclaves for industrial purposes but also those used for installation and operation theatres, etc. - AT

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