https://www.taxtmi.com/caselaws?id=114858 Tariff classification under the Central Excise Tariff Act turns on the heading language and applicable Chapter Notes. Pipe Sections with a constant or repeated cross-section were treated as profile shapes and placed under Heading 39.16 rather than Heading 3926.90. Where duty is embedded in the sale price, valuation is to be worked on a cum-duty basis with the statutory deduction, and Modvat credit on eligible inputs may be allowed subject to verification of duty-paying documents. Thermo Ceil was treated as outside Heading 39.18 because that entry, read with Chapter Note 9, applies only to plastic wall or ceiling coverings in rolls of specified width fixed on a backing other than paper, not to goods manufactured in tile form. en-us Mon, 03 Jan 2005 00:00:00 +0530 Mon, 21 May 2012 17:00:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114858 Tariff classification under the Central Excise Tariff Act turns on the heading language and applicable Chapter Notes. Pipe Sections with a constant or repeated cross-section were treated as profile shapes and placed under Heading 39.16 rather than Heading 3926.90. Where duty is embedded in the sale price, valuation is to be worked on a cum-duty basis with the statutory deduction, and Modvat credit on eligible inputs may be allowed subject to verification of duty-paying documents. Thermo Ceil was treated as outside Heading 39.18 because that entry, read with Chapter Note 9, applies only to plastic wall or ceiling coverings in rolls of specified width fixed on a backing other than paper, not to goods manufactured in tile form. Case-Laws Central Excise Mon, 03 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114858