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>Card Cans/Silver Cans in Textile Mills Classified by Material, Not as Machinery Parts Under Heading 84.48.</h1> The circular addresses the classification of Card Cans/Silver Cans used in textile mills under the Central Excise Tariff Act, 1985. It discusses whether these cans should be classified under Heading 84.48, typically for machinery parts, or as articles of plastic or aluminum. After examination, it is clarified that Card Cans/Silver Cans do not fall under Heading 84.48 but should be classified based on their constituent materials, either as plastic or aluminum articles. This decision is based on the exclusion of roving or silver cans from Heading 84.48 as per HSN Explanatory Notes. Field formations are instructed accordingly.
TaxTMI 
TaxTMI 
