Classification of handmade biris, using printed labels/ wrappers made with the aid of machines by job workers.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cember, 2006. To           All Chief Commissioners of Central Excise,           All Chief Commissioners of Customs and Central Excise,           All Commissioners of Central Excise,           All Commissio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cise Tariff i.e.2403 10 39 and 2403 10 31 respectively.  2. In this regard, a doubt has arisen as to whether the handmade biris packed with the  wrappers/labels which are manufactured with the aid of machines by the job workers are to be classified under Tariff item  2403 10 31  as biris manufactured without the aid of machines or under Tariff item  2403 10 39 as b....