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1 - 3 of 3 (0.63 seconds)Central Excise Tariff Act, 1985
S.S. Enterprises vs Cce on 20 October, 1997
Plastic container for audio/video cassettee, cassettee tapes, floppy discs etc.
Such a description is not available in Customs Tariff. Since this description is specific at the eight digit level in the ITC (HS), there is no synchronisation at this level and this by itself is not a bar to adopt the classification adopted by the original authority and thus holding that licence was a pre-requisite to import. He also cites decisions of the Tribunal on the same item in the case of Hariram Govindram v. CCE as and S.M. Enterprises v. CCE as and submits that in both these decisions, similar products have been classified under heading 39.23 of the Central Excise Tariff Act, 1985. He submits that since Central Excise Tariff is also aligning to HSN, these decisions would apply in this case and even if it is held to fall under heading 39.26 for ITC purposes, then again the product requires the licence, not being declared free under the ITC (HS).
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