TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Cellulose Insole Sheets Classified Under CET Sub-Heading 4823.30 for Additional Customs Duty; Finalize Pending Assessments.</h1> The circular addresses the classification of cellulose insole sheets under the Central Excise Tariff (CET) for the purpose of levying additional customs duty. It clarifies that these sheets, sized 150 cm x 100 cm, should be classified under sub-heading 4823.30 of the CET, rather than 48.11, due to the absence of specific size limitations in the CET unlike the Customs Tariff. The Board instructs that goods marketed and declared as cellulose insole sheets should be classified under heading 48.23. Pending assessments should be finalized based on this clarification, and any implementation issues should be reported to the Board.
TaxTMI 
TaxTMI 
