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
GST - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Classification of goods - Aluminium composite penal/sheet - The ...


Aluminium Composite Panels classified under tariff heading 7606 due to predominant aluminium characteristics per Rule 3(b) interpretation.

May 3, 2023

Case Laws     GST     AAR

Classification of goods - Aluminium composite penal/sheet - The ACPs are sandwich panels comprising two aluminium sheets bonded to a non-aluminium core. The combined thickness of the aluminium sheets in ACP manufactured by the applicant exceeds 0.2mm - As these sandwich panels attribute most of their characteristics to the two aluminium sheets, they have to be classified under the tariff heading 7606 as per Rule 3(b) of the General Rules for the interpretation of the Customs Import Tariff Schedule - AAR

View Source

 


 

You may also like:

  1. The assessee-Respondent classified the aluminum circles under CTH 76069110 as raw materials, while the department proposed classification under CTH 7616, and the DRI...

  2. Classification of goods - rate of tax - Aluminium Composite Panel / sheet - the Aluminium Composite Panel/Sheet is covered under HSN Code 7606. - The rate of tax on...

  3. Classification of imported goods - Aluminium Composite Material - Aluminium Composite Panels - classifiable under Chapter Tariff Heading (CTH) 7606 1200 or under CTH...

  4. Classification of imported goods - the LCD Panels are to be classified under Chapter Heading 9013 8010 and parts of LCD panels are to be classified under Chapter Heading...

  5. Classification of goods - Fiber Aluminium Bobbins Dynamically Balanced - to be classified under chapter heading 3923.90

  6. Classification of ‘soft serve' - Common Parlance Test - Tribunal erred in law in classifying ‘soft-serve’ under tariff sub-heading 2108.91 - to be classified under...

  7. Cutting, grooving of the Aluminium sheet to make Aluminium composite panels amounts to manufacture of a distinct product commercially known as different. - HC

  8. Classification of goods - rate of tax - Namkeens or not - The Jackfruit Chips and Banana Chips are classifiable under Customs Tariff Heading 2008.19.40 (Not as Namkeens)...

  9. Classification of imported aluminum formwork structure with accessories under the appropriate customs tariff heading. The key points are: The goods should be classified...

  10. The impugned goods, a '6 Port Connector Assembly' used in manufacturing Patch Panels for connecting computer and telecommunication networks, were initially classified...

  11. The petitioner's products were previously classified under heading 7615 of the Customs Tariff Act, 1975, but the Department contended that some products should be...

  12. 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...

  13. Classification of goods - rate of GST - Supply of products such as frontal frames with fascia pads along with fixture as a complete set, would qualify as a mixed supply...

  14. Classification of goods proposed to be imported - Mobileye 8 Connect - It is found that two eight-digit tariff entries are applicable to the impugned goods namely 8512...

  15. Classification of Controller and Field Interface Board - - since for the control panel there is an independent tariff entry under Chapter Heading 8537, it will merit...

 

Quick Updates:Latest Updates