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Notes


Case Laws

Cable sealing system (heat shrinkable sleeves - insulating material). - See under CHAPTER 85.

Cellulose Acetate film scrap. - The Notification No. 227/76-Cus., dated 2-8-1976 prescribed a concessional rate of duty, among other things on "film scrap". Imported cellulose acetate film scrap is eligible to the duty concession as it is not restricted to cinematographic film scrap as contended by the Department. - Ruby Products v. Collector - 1983 (14) E.L.T. 2054 (Tribunal).

Correctable Film Ribbons Jumbo Rolls (Rolls of Polyethylene film coated on one side with carbon), 660 mm wide, are not typewriter ribbons but raw material for manufacture of typewriter ribbons hence they are classifiable under Heading 39.20 and not under sub-Heading 9612.10 of Customs Tariff Act, 1975. - Towa Ribbons Pvt. Ltd. v. Collector - 1993 (66) E.L.T. 320 (Tri.).

Chlorosulphonated polyethylene. - See under CHAPTER 40.

Crayons preparation. - See under CHAPTER 32.

Filtering system parts. - See under CHAPTER 84.

Filter Screen for Hydrosol being made of plastic is classifiable under sub-Heading 3926.99 of Customs Tariff Act, 1975. - Amrit Solar (P) Ltd. v. Commissioner - 1999 (114) E.L.T. 757 (Tribunal).

Foam sheets to be used as pads for painting tools after being cut to size in pieces being in running length, cannot be treated as incomplete or unfinished pads for paint hence classifiable under sub-Heading 3926.40 of the Customs Tariff Act, 1975 and not under sub-Heading 9603.40 ibid. - Shreeji Industries v. Collector - 1999 (112) E.L.T. 736 (Tribunal).

Hypalon 40. - See under CHAPTER 40.

Hypalon is classifiable as synthetic rubber and not as synthetic resin - Chapters 39 and 40 of Customs Tariff Act, 1975. - Indian Cable Co. Ltd. v. Collector - 1997 (89) E.L.T. 657 (Cal.).

Insulating paper - Class E. - The 'E' Class insulating material must possess temperature resistance of 120 degree celcius plus higher degree of di-electric strength etc. Such high degree of insulation in 'E' class material comes only from the plastic film portion. Accordingly it is classifiable under Heading 39.01/06. But it is not entitled to the exemption under Notification 37/78-Cus., as the exemption is confined to goods falling under Chapter 48, Customs Tariff. - Collector v. Wash Udyog - 1987 (31) E.L.T. 73 (Tribunal).

Plastic Cellulose nitrate discs being not rectanglular or squares, are not sheets falling under Heading 39.20 Customs Tariff Act, 1975 and not eligible for benefit of Exemption Notification No. 226/76-Cus. - Note to Chapter 39. - Rawal Industries v. Collector - 1992 (62) E.L.T. 727 (Tribunal).

Polyester film. - See under CHAPTER No. 84.

Polyols. - See under CHAPTER 38.

Polypropylene - Vestolen P.6522 grey and Vestolen 6502 Block is a polypropylene, and not block copolymer eligible for exemption under Notification 227/76-Cus.-Chapter 39 Customs Tariff Act, 1975. - Heli Plastics Ltd. v. Collector - 1990 (50) E.L.T. 183 (Tribunal).

Polystyrene - Copolymers thereof having about 87.5% Styrene are classifiable under sub-heading 3903.90 of Customs Tariff Act, 1975. - Satya Vijay Exports Pvt. Ltd. v. Collector - 1990 (51) E.L.T. 457 (Tribunal).

Polyurethane Resin Polytetramethylene Adipal Glycol (PTMAG). - Polyol containing more than five monomer units used for manufacture of thermo plastic polyurethane classifiable under sub-heading 3907.99, and not 29.05, of Customs Tariff Act, 1975. - Urethane India Ltd. v. Collector - 1991 (56) E.L.T. 886 (Tribunal).

Printing of HDPE woven sacks, which fall within the purview of plastic industry, hence are not treatable as a product of printing industry - Notification No. 231/88-Cus., dated 1-8-1988. - Paharpur Plastics v. Collector - 1994 (74) E.L.T. 445 (Tribunal).

PVC flocked sheets in rolls are classifiable under Heading 39.21 and not 39.26 of Customs Tariff Act, 1975.- Plast Fab v. Collector - 1993 (66) E.L.T. 441(Tri.).

PVC Log Rolls for electric insulation. - See under CHAPTER 85.

Seals used in manufacture of hydraulic cylinders. - See under CHAPTER 84.

Silicone oil.- Silicones include resins, elastomers and fluids. Fluids include oils. Irrespective of its end use silicone fluid in primary form is assessable under the same head as silicone. Hence silicone oil is classifiable under Chapter 39 of the Customs Tariff. - Collector v. Hico Products Ltd. - 1988 (34) E.L.T. 643 (Tribunal).

Stainless steel screws with plastic washers. - Items imported to be considered as set of articles and not classifiable under Heading 73.18 of Customs Tariff Act, 1975, screw being made of stainless steel while washer made of plastic. Item being imported in bulk and not for retail sale. Rule 3(b) of Rules of Interpretation not applicable. Items classifiable under sub-Heading 3926.90 of Customs Tariff Act, 1975 highest rate of duty being applicable in view of Section 19 of Customs Act, 1962.- Commissioner v. SPIC Ltd. - 1998 (97) E.L.T. 137 (Tribunal).

Surlyn Copolymer of ethylene and 10% methacrylic acid with a density of 0.9222 is classifiable under sub-Heading 3901.10 of Customs Tariff Act, 1975 - Interpretative Rule 3(b). - R. Maganlal & Co. v. Collector - 1990 (50) E.L.T. 580 (Tribunal).

Unexpanded sleeves. - See under CHAPTER 85.
 

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What is New?

Date: 15-11-2019
Notification No. 82/2019-CUSTOMS (N.T.)
Amendment to All Industry Rates of duty drawback effective from 16.11.2019

Date: 15-11-2019
Notification No.83/2019-Customs (N.T.)
Exercise of powers of Commissioner of Customs (Appeals), Delhi in certain cases by Commissioner of Customs (Audit), Delhi

Date: 15-11-2019
Notification No. 84/2019-CUSTOMS (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver -Reg

Date: 14-11-2019
Notification No. 52/2019 – Central Tax
Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019

Date: 14-11-2019
Notification No. 53/2019 – Central Tax
Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019

Date: 14-11-2019
Notification No. 54/2019 – Central Tax
Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

Date: 14-11-2019
Notification No. 55/2019 – Central Tax
Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

Date: 14-11-2019
Notification No. 56/2019 – Central Tax
Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]

Date: 13-11-2019
Notification No. 31/2015-2020
Notification of ITC (HS), 2017 - Schedule-1 (Import Policy)

Date: 13-11-2019
Notification No. 32/2015-2020
Amendment in import policy of Iron & Steel and incorporation of policy condition in Chapter 72, 73 and 86 of ITC (HS), 2017, Schedule-1 (Import Policy).



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