excise tariff code of waste & scrap of pvc film flex banner(Pvc sheeting role)

[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

[Rajagopalan Ranganathan]

Sir,

Waste, parings, and scraps of PVC Sheeting rolls will fall under sub-heading 3915 30 10 of first schedule of Central Excise Tariff Act, 1985 attracting duty @ 12.5%.

[Guest]

thank you sir,

for guiding and share your valuable knowledge ..

regards,

Manan pandya

AI Summary

Waste classification of PVC sheeting: scraps treated as PVC waste under tariff heading 3915 30 10, attracting excise duty. The operative classification is that waste, parings, and scraps of PVC sheeting rolls constitute PVC waste for tariff purposes and should be classifiable under the waste subheading in the First Schedule to the Central Excise Tariff Act; such material is subject to the excise duty rate applicable to PVC waste on clearance.