excise tariff code of waste & scrap

[Asked by 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

Tariff classification of manufacturing offcuts: treat short-length PVC sheeting as by-product under other heading, not waste.
Manufacturing offcuts from PVC sheeting rolls may be classified either as a by product under the residual other tariff heading for PVC sheeting or as waste and scrap under the waste heading; classification as by product has been advised and requires maintenance of tariff wise stock accounts and daily stock records, whereas treating the material as waste and scrap has different compliance and valuation implications.