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The undersigned is directed to refer to the provisions of notification no. 64/94 Customs dt. 1.3.94 under which complete WOEGs are charged a concessional duty of 25% under S.No. 1 whereas under S.No. 3 ibid, specified parts of the same imported for manufacture of WOEGs are extended Nil rate of duty
Circular No. 175/9/96-CX I am directed to say that doubts have been expressed regarding eligibility of fat liquors for concessional rate of duty in terms of Notification No. 12/94-CE dated 1.3.94 as amended by Notification No. 14/95-CE dated 16.3.95.
