Conversion of primary forms amounts to manufacture; pulverisation of LDPE/HDPE granules qualifies as manufacture under the tariff note. Note 6 to Chapter 39 treats conversion of one primary form into another as amounting to manufacture; reducing LDPE/HDPE moulding granules to powder by pulverisation is such a conversion and therefore amounts to manufacture, and pending assessments should be finalised on that basis.
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.
Conversion of primary forms amounts to manufacture; pulverisation of LDPE/HDPE granules qualifies as manufacture under the tariff note.
Note 6 to Chapter 39 treats conversion of one primary form into another as amounting to manufacture; reducing LDPE/HDPE moulding granules to powder by pulverisation is such a conversion and therefore amounts to manufacture, and pending assessments should be finalised on that basis.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.