Classification of parts of LPG Cylinders whether under Chapter Heading 73.11 or under Chapter Heading 7326.90 for the period 1-3-1988 onwards - Clarification regarding
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Classification of LPG cylinder parts as parts under the cylinder tariff heading clarifies their excise treatment. Identifiable components of LPG cylinders such as vertical stays, foot rings, backing strips, VP rings and bungs are to be classified as parts of the cylinders under Heading 73.11 rather than as other iron and steel articles, following HSN explanatory guidance and administrative conference recommendations accepted by the Board for the post-amendment period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of LPG cylinder parts as parts under the cylinder tariff heading clarifies their excise treatment.
Identifiable components of LPG cylinders such as vertical stays, foot rings, backing strips, VP rings and bungs are to be classified as parts of the cylinders under Heading 73.11 rather than as other iron and steel articles, following HSN explanatory guidance and administrative conference recommendations accepted by the Board for the post-amendment period.
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