Could you please explain what are Tariff headings/sub-headings and what is included under these headings??
My query is concerning to the topic of 'can the test of change in tariff headings/sub-headings be adopted for identifying whether a process amounts to manufacture'
04 July 2009
Tariff heading and sub heading is classification and sub classification og goods and services under excise and service tax. I can explain it by ane ex.
Suppose a table is comes as furniture. Its tariff heading is furniture and sub heading is Table. Change is Tariff heading and sub heading is one of the conditions but not compulsory or amdotery condtion to identify whether a process amounts to manufacture even in certain cases change in such hading is ot result in manufacture
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