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- Indirect Tax Memo
- Airbus’ subsidies could lead to pricier European champagne, olive oil, and cheese in the US
- Classifying plastics for import and export
- CA2493955A1 - Ovenware for microwave oven - Google Patents
- Indirect Tax Memo
- GST Rate & HSN Code for Glasses, Mirrors, Flasks - Chapter 70
- US20160376200A1 - Composition for improved manufacture of substrates - Google Patents
- BACKGROUND OF THE INVENTION
- Chapter-39 Plastics and articles thereof
Indirect Tax MemoVIDEO ON THE TOPIC: Qinhuangdao Xinghai Glass Fiber Products Co , Ltd
Krafton Pvt Ltd Table of Contents AIR 3. Cal 7. Honble 9. SC SCC Polymers Ltd. Collector of Central Excise v. Polyster Ltd. Factual Background 1. It is manufactured by impregnating plastics with glass to give stiffness and increase insulated capacity. In the year , it introduced a new technique and a new polycarbonate product for manufacturing purpose.
The assesse company and the department are of divergent opinion with regard to the fact that the end product is article of plastic or glassware. It is most humbly submitted before this Commission that the polycarbonate product for manufacturing purpose is article of plastic.
It is humbly submitted before the Commission that the polycarbonate product for manufacturing purpose is article of plastic. In the Chambers dictionary polycarbonate is defined as follows: A strong rigid thermoplastic resin, used to make safety helmets, protective windows, soft drink bottles, electrical terminal, etc.
The presence of the phenyl groups on the molecular chain and the two methyl side groups contribute to molecular stiffness in the polycarbonate. A great deal of energy can be saved in this way.
Polycarbonate Roof Sheeting: Polycarbonate roofing panels are made from a type of thermoplastic polymer. They are transparent, available in various thicknesses and sizes and can be clear, bronze and opal. They are less expensive and lighter than glass. Each wall is seperated by air and that air between each layer reduces heat loss and provides insulation, so the more walls, the more insulation. The relevant Rule is 3 b 5.
A cell phone which consists of a calculator will be called as a cell phone and not a calculator. It means to say that the classification should be done according to its main function and additional function is to be ignored. Software loaded into a laptop can be classified as laptop and considered as one unit. The essential character here is the laptop. Now in the instant case we see that Krafton Pvt. And Krafton introduced a new technique and a new polycarbonate product for manufacturing purpose.
If the manufactured goods has the essential character, mainly of stiffness, required for the manufacture of roofs, partitions etc.
In the present case, Rule 3 b of the Rules for the Interpretation of tariff entries would apply. CCE6 held that glass fibre reinforced plastic when impregnated with plastic gains certain amount of stiffness which helps in the manufacture of roofs and partitions. Since the article in question is a composite article, the test of essentiality shall is to be applied. Thus Rule 3 b of the Rules for the Interpretation of tariff entries would apply.
Thus the Item will beclassifiable under Chapter 39 and not Chapter 70 because stiffness of such sheets gives them essential character.
Also plastic gives higher degree of insulation quality. Furthermore, in Collector of Central Excise v. Roofings7 court held, Fibre glass reinforced plastic roofing sheet are classified under chapter 39 of CETA as "other articles of plastics and articles of materials of Heading AlsoMinistry of Finance8 notified that As regarding glass fibre reinforced plastic, it is found that, as per HSN page , heading No.
Polyacetals,othe rpolyethers and epoxies resins, In primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. Glass fibres including glass wool and glass filaments and articles thereof for example, yarn, woven fabrics whether or not impregnated, coated, covered or laminated with plastics or varnish. Thus, we see that Polycarbonates fall under chapter sub-heading Chapter deals with 'plastics and articles thereof'.
Further, the 'polycarbonate' is not an Article of glass ware per se under heading Throughout the Nomenclature, the expression "plastics" also includes vulcanized fibre. If material of this Chapter can be softened repeatedly by heat treatment and shaped into articles, e. If it can be or has already been transformed into an infusible product by chemical or physical means e. Hon'ble Supreme Court in the case of D. These are covered within the specific description of Plastics and articles there.
And upheld that the classification of polyester is under CETA. In the case of Chemicals and Fibres India Limited 12, it has been held by the Bombay High Court that polymer chip is a saturated linear polyester. Now it is important here to note that Polyester is one of the main components of Polycarbonates.
Classification of the Polyester Staple Fibre manufactured out of PET scarp and waste bottles, can be classified as article of plastic or textile? Now, Polyester fibre can be used as carpets, curtains, sheets and pillow cases, ropes and nets thread and fiberfill for various products including pillows and furnitures. Therefore, it is evident from the above facts that the product under consideration is a textile material. In the present case, since the article in question is a composite article, the test of essentiality shall apply.
This test of essentiality refers to "essential character". The test states that, if the manufactured goods has the essential character, mainly of stiffness, required for the manufacture of roofs, partitions etc. In the present case, if we keep in mind the manufacture of roofs, partitions etc. Polycarbonate gives stiffness which helps in the manufactures of roofs, partitions and also gives higher degree of insulation quality. Thus it is to be concluded that Polycarbonate comes within specific description of Plastic and Articles thereof.
Why there is divergence of opinion? Scope of an entry in the tariff is a matter of law. However, whether a product comes within an entry is a mixed question of law and fact. In cases of mixture or combination of goods, the items can fall in different chapters as happened in the present case. One party can have a contention that Polycarbonate gives stiffness which helps in the manufactures of roofs, partitions and also gives higher degree of insulation quality, thus is to be classified as Plastic whereas the other party may say that it is a glassware as glass is the dominant element as it more energy efficient, helping to retain heat and so keeping warmer in the winter months, less prone to scratches and is weather resistant.
How to mitigate such situation? The situation can be mitigated by proper Classification. In the case of O. Play India Ltd v. Therefore, HSN along with the explanatory notes provide a safe guide for interpretation of an entry. Further, equal importance is required to be given to the Statutory Rules of Interpretation given to the Excise Tariff.
Under Rule 3 b , it is provided thatwhen by application of Rule 2 b or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as rule 3 b if the product consists of different materials or made up of different components or mixtures, composite goods and cannot be classified based on Rule 3 a , shall be classified as if they consisted of material or component which gives them their essential charter.
Thus in the present case, since the article in question is a composite article, the test of essentiality shall apply. And as already stated that Polycarbonate gives stiffness which helps in the manufactures of roofs, partitions and also gives higher degree of insulation quality.
Wherefore in the light of the facts stated, issues raised, arguments advanced and authorities cited it is most humbly prayed before the Honble Court that it may be pleased to declare that:. Or further pass any other order that it may deem fit in the ends of justice, equity and good Conscience. Learn more about Scribd Membership Bestsellers.
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Organic Chemistry: Structure, Mechanism, and Synthesis. Jump to Page. Search inside document. Example: A cell phone which consists of a calculator will be called as a cell phone and not a calculator.
Krafton Pvt Ltd Table of Contents AIR 3. Cal 7. Honble 9.
Airbus’ subsidies could lead to pricier European champagne, olive oil, and cheese in the US
Online Export Import Data Search. Search Now. Recent Searches: No Recent Searches. Complete Training Video : Click Here. Chapter Plastics and articles thereof.
Also described are novel structures for such ovenware. Peo ple have become used to cooking in metal containers, both for the methods of cooking used and the taste and texture of the foods produced. More recently the use of micro-wave ovens has become popular, and because of the nature of microwaves, metal containers generally can't be used in such ovens. Patents 4,,, 4,,, 4,,, 5,,, and 5,,, and European Patent Application ,, all of which are hereby included by reference. Similar items have been made from thermosetting polymers.SEE VIDEO BY TOPIC: Temad Production - Fiberglass Mesh Factory Brasov
Harmonized System Description Heading Jordan tariff codes List No. List of goods of Singapore origin which are exempt from customs duties and other charges having equivalent effect starting the date of entry into force of this agreement. Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other. Skins and other parts of birds, with their feathers or down, feathers and parts of feathers whether or not with trimmed edges and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or. Cereal grains otherwise worked for example, hulled, rolled, flaked, pearled, sliced or kibbled , except rice of heading Flour, meal and powder of the dried leguminous vegetables of heading Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products including unroasted chicory roots of the variety Cichorium intybus. Swedes, mangolds, fodder roots, hay, lucerne alfalfa , clover, sainfoin, forage kale, lupines, vetches and similar forage.
Classifying plastics for import and export
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User Name:. Existing Users. Forgot your password? Click here. New Users. Featured Resources. All Other Plastics Product Manufacturing. All Other Rubber Product Manufacturing. Abrasive Product Manufacturing. Plastics Bag Manufacturing.
CA2493955A1 - Ovenware for microwave oven - Google Patents
All rights reserved. Designing your products with detachable connectors allows for interchanging the cords with minimal design changes. Locking versions mate to any inlet regardless of manufacturer. All parts, such as gears, shafts and gearboxes are produced and assembled in our production facility in Haarlem. This production facility is equipped with modern CNC-machines and other state-of-the-art machinery. Our in-house production facility guarantees optimal flexibility and a complete product range. JSW Steel shares decline on steel output concerns.
Indirect Tax Memo
GST Rate & HSN Code for Glasses, Mirrors, Flasks - Chapter 70
A ceramic precursor batch composition, green ware formed thereof, porous ceramic honeycomb article formed thereof, and methods of making same. This application claims the benefit of priority under 35 U. Provisional Application Ser.
US20160376200A1 - Composition for improved manufacture of substrates - Google Patents
US plane manufacturer Boeing and its European nemesis, Airbus, are in hot water after the World Trade Organization last week found that both received billions of dollars in illegal subsidies over the past 15 years, including cheap government loans and state tax credits. Ordinarily, cases such as these might result in a settlement, a slapped wrist, or both parties agreeing to let this one slide.
BACKGROUND OF THE INVENTION
Krafton Pvt Ltd Table of Contents AIR 3.
Chapter-39 Plastics and articles thereof
It will not find 'plastics' or 'bag'. Access to importers worldwide and RFQ Free professional web site with showcase Communicate with buyers directly online Explore new business opportunities and much more Be where your customers are!