Classification of goods - agglomerate plastic granules - Despite ...

Case Laws Central Excise

April 26, 2024

Classification of goods - agglomerate plastic granules - Despite the apparent conflict between Chapter Note 3 and Notes 6 and 7, the Tribunal referred to the General Notes to Chapter 39 in the Harmonized System of Nomenclature (HSN) to resolve the conflict. - The Tribunal agreed with the appellant's contention that their goods should be classified under headings 3901 to 3914 rather than under heading 39159029. This decision was based on the interpretation of Chapter Notes 6 and 7, which specify that waste, parings, and scrap of a single thermoplastic material transformed into primary forms should be classified under headings 3901 to 3914.

View Source

← Previous Next →

Classification of goods - agglomerate plastic granules - Despite ...

Case Laws Central Excise

April 26, 2024

You may also like:

Classification of goods - rate of tax - Nylon Chips - plastic granules or not - The High Court examined the manufacturing process of Nylon Chips and concluded that they...

Classification of goods - eligibility of the Re-processed granules, manufactured by the appellants for exemption - it is evident beyond the scope of any doubt that the...

Import of plastic granules under exemption scheme (Target Plus Scheme) to be used for manufacturing of final products - Goods sent to Job Work – There is no transfer of...

Classification of imported goods - plastic regrind - waste or not - restricted goods or prohibited goods - The Tribunal acknowledges the restrictions on the import of...

Classification of goods - Broom Stick made of plastics - the correct classification of the Plastic Broom-Stick is under heading 96032900 and classifiable as “Others” - taxable @5%

Seizure of plastic granules - Valuation - Confiscation of the vehicle - Interception and seizure of a truck carrying plastic scrap and granules allegedly of Nepalese...

Classification of Nylon Chips - After detailed consideration of various definitions of "Plastics," including references from technical sources and international...

Classification of imported goods - plastic bubble toy or plastic toy - whether the imported goods are restricted/prohibited - adequate materials are available before the...

Classification of goods - Kaoline Coated Paper - aluminum coated paper/metalized paper - To qualify classification under Tariff Item No.48115900, the goods should be...

Classification of goods - HSN Code - rate of GST - Crumb rubber/granule - Uhe used/ waste tyres, made of rubber are nothing but ‘rubber and rubber goods not usable as...

Classification of imported goods - plastic trigger sprayer for plastic bottles lotion pump for plastic bottle and fine mist sprayer for plastic bottles - What were...

Classification of goods - rate of GST - Plastic Toys - The Toys of plastic manufactured and supplied by the applicant fall under 95030030 - the GST applicable on the...

Rate of tax - Classification of goods - plastic trays, containers, box and bowls - The containers, trays and bowls made of plastic cannot be said to be either a tin, bag or cover.

Classification of goods - Non Woven Bags manufactured through the intermediate product Non Woven fabric - Polypropylene Woven and Non-Woven Bags would be classified as...

Classification of goods cleared from SEZ - plastic stickers - restricted goods or not - In the present case the CIPET report clearly states that the goods i.e. Plastic...

Quick Updates: