Rule 96E: removal of cops/cones for conversion into hank yarn may continue under bond, subject to duty if conversion is manufacture. The Board directs that removal of cops/cones under bond for conversion into hanks may continue under Rule 96E, recognising that if the conversion process legally amounts to manufacture duty on cops/cones would be chargeable in addition to the exempt hanks; meanwhile demands may be raised and kept pending until a final decision is communicated.
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.
Rule 96E: removal of cops/cones for conversion into hank yarn may continue under bond, subject to duty if conversion is manufacture.
The Board directs that removal of cops/cones under bond for conversion into hanks may continue under Rule 96E, recognising that if the conversion process legally amounts to manufacture duty on cops/cones would be chargeable in addition to the exempt hanks; meanwhile demands may be raised and kept pending until a final decision is communicated.
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