Product classification: composite artware with mixed materials excluded from 'aluminium artware' DEPB benefit due to input-output norms. Composite decorative articles partly of aluminium and partly of other materials are not classifiable under the DEPB entry for 'Aluminium Artware' because the entry's wording excludes mixed material artware and DEPB Entries must be interpreted against standard input output norms; the product in question falls outside the scope of the corresponding standard norms and so is not eligible for DEPB benefit.
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.
Product classification: composite artware with mixed materials excluded from 'aluminium artware' DEPB benefit due to input-output norms.
Composite decorative articles partly of aluminium and partly of other materials are not classifiable under the DEPB entry for "Aluminium Artware" because the entry's wording excludes mixed material artware and DEPB Entries must be interpreted against standard input output norms; the product in question falls outside the scope of the corresponding standard norms and so is not eligible for DEPB benefit.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
