Central Excise - Classification / excisability of football panel kits - Clarification regarding

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....l Board of Excise & Customs, New Delhi Subject : Central Excise - Classification / excisability of football panel kits - Clarification regarding Doubts have been expressed about the classification/excisability of football panel kits as to whether such kits are classifiable under Chapter 95 as "toys, games and sports requisites" or Chapter sub-heading 4016.19 as articles of vulcanised rubber. 2.....

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....on shape of the final product. Each one of these panels is also pre-punched with holes on all sides to enable stichers to stitch the panels together to bring final product for footballs/volley balls and other inflatable balls, into existence. Specified number of such pieces are called kits. Such rubber kits are sold as well as consumed captivity in the manufacture of footballs/volley balls. 4. As....