https://www.taxtmi.com/highlights?id=69644 Classification of goods - product ‘alternators - General Rules for Interpretation - The ‘General Rules’ come into play only if classification and assessment of ‘excisable goods’ are involved. ‘General Rules’ cannot cloth an activity as manufacture of goods on the lines contemplated by Section 2(f) of Central Excise Act, 1944. - Once the classification of ‘alternators’ has been discovered within a Chapter and it satisfies the Section/ Chapter Notes, it is not required to further look into Section/ Chapter notes of other Sections to find a probable classification elsewhere - AT en-us Mon, 08 May 2023 07:35:43 +0530 Mon, 08 May 2023 07:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69644 Classification of goods - product ‘alternators - General Rules for Interpretation - The ‘General Rules’ come into play only if classification and assessment of ‘excisable goods’ are involved. ‘General Rules’ cannot cloth an activity as manufacture of goods on the lines contemplated by Section 2(f) of Central Excise Act, 1944. - Once the classification of ‘alternators’ has been discovered within a Chapter and it satisfies the Section/ Chapter Notes, it is not required to further look into Section/ Chapter notes of other Sections to find a probable classification elsewhere - AT Highlights Central Excise Mon, 08 May 2023 07:35:43 +0530 https://www.taxtmi.com/highlights?id=69644