excise tariff code of waste & scrap

[Guest]

Respected Experts,

we have started manufacturing of Flex Banner (PVC Sheeting Rolls) under Chapter Tariff 3921.90.26

and this is dutiable goods . and after producing manufactured goods there are scrap generated like non usable or unmeasured flex banner so i just want know that if we clear this scrap then which chapter tariff will be applicable ?

pls. guide about this..

regards,

Manan Pandya

AI Summary

Manufacturer Seeks Guidance on Excise Tariff Code for Flex Banner Scrap; Debates Between 39219099 and 3915.30.90 A manufacturer of Flex Banner (PVC Sheeting Rolls) under tariff code 3921.90.26 inquires about the appropriate excise tariff code for clearing generated scrap. The initial suggestion is to use tariff heading 39219099 for by-products. The manufacturer clarifies that the scrap consists of below-standard length rolls, questioning whether they should be classified as scrap or by-products. The expert advises that these can be cleared as by-products under 39219099. However, the manufacturer expresses concerns about the necessity of maintaining detailed stock records if classified as by-products and considers using the waste and scrap code 3915.30.90 instead.