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Archive: 13 December 1995

Posts in 13 December 1995

Central Excise Classification of PVC leather cloth or rexine cloth – Clarification regarding

December 13, 1995 7411 Views 0 comment Print

Circular No. 161/72/96-CX I am directed to say that doubts have been expressed regarding correct classification of PVC leather cloth also known as Rexine Cloth as to whether it will fall under Heading No. 39.21 or 59.03 of the Central Excise Tariff. Attention has been drawn to Section Note 1(d) of Section XI of Central Excise Tariff, Chapter Note 2(a)(5) of Chapter 59 and Chapter note 2(k) of Chapter 39.

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