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        Case ID :
        Central Excise

        Chapter 39 - PVC Conveyor Belting - Classification under the new Central Excise tariff - Regarding

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        Classification of PVC conveyor belting clarified as rigid or flexible PVC strips under central excise tariff headings. The Department, relying on the Chief Chemist's technical opinion, advises that PVC conveyor belting is properly classifiable as either a rigid or flexible strip of PVC and therefore should be treated under the PVC strip tariff provisions for excise classification.
                          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 PVC conveyor belting clarified as rigid or flexible PVC strips under central excise tariff headings.

                                The Department, relying on the Chief Chemist's technical opinion, advises that PVC conveyor belting is properly classifiable as either a rigid or flexible strip of PVC and therefore should be treated under the PVC strip tariff provisions for excise classification.


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