Classification of stearin pitch directed under the excise tariff heading for prepared fats, requiring uniform assessment practice. The Board examined whether stearin pitch should be classifiable under Heading No. 15.05 or 15.07 and directed that, in view of the applicable HSN Notes, stearin pitch be classified under Heading No. 15.07; all jurisdictional Collectors of Central Excise are to take immediate action to effect that classification to ensure uniform assessment practice.
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 stearin pitch directed under the excise tariff heading for prepared fats, requiring uniform assessment practice.
The Board examined whether stearin pitch should be classifiable under Heading No. 15.05 or 15.07 and directed that, in view of the applicable HSN Notes, stearin pitch be classified under Heading No. 15.07; all jurisdictional Collectors of Central Excise are to take immediate action to effect that classification to ensure uniform assessment practice.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
