https://www.taxtmi.com/forum/issue?id=110870 Repacking and relabelling of vehicle parts can amount to Deemed Manufacture under the Third Schedule to the Central Excise Act, 1944, and where chapter/section notes exclude certain vulcanised rubber articles from being "parts and accessories" of Chapter 87, such gaskets should be classified under the material specific tariff heading for vulcanised rubber rather than a generic motor vehicle parts heading; classification must follow the General Rules of Interpretation and the product's material character, not solely the supplier's HS code. en-us Fri, 02 Sep 2016 12:39:27 +0530 Thu, 23 Jan 2025 15:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110870 Repacking and relabelling of vehicle parts can amount to Deemed Manufacture under the Third Schedule to the Central Excise Act, 1944, and where chapter/section notes exclude certain vulcanised rubber articles from being "parts and accessories" of Chapter 87, such gaskets should be classified under the material specific tariff heading for vulcanised rubber rather than a generic motor vehicle parts heading; classification must follow the General Rules of Interpretation and the product's material character, not solely the supplier's HS code. Discussion-Forum Central Excise Fri, 02 Sep 2016 12:39:27 +0530 https://www.taxtmi.com/forum/issue?id=110870