Classification of HDPE blocks as materials in primary form permits excise levy at the block stage rather than as finished articles. H.D.P.E. blocks of regular geometric shape, produced by compression moulding of duty-paid H.D.P.E. powder and requiring surface working before use as finished components, are to be treated as materials in a primary form and classified under the tariff entry for block/lump forms derived from the CCCN, permitting excise duty to be levied at the block stage rather than as finished articles.
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 HDPE blocks as materials in primary form permits excise levy at the block stage rather than as finished articles.
H.D.P.E. blocks of regular geometric shape, produced by compression moulding of duty-paid H.D.P.E. powder and requiring surface working before use as finished components, are to be treated as materials in a primary form and classified under the tariff entry for block/lump forms derived from the CCCN, permitting excise duty to be levied at the block stage rather than as finished articles.
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