Circular No. 200/34/96-CX Doubts have been raised regarding the classification of plug in type relays for use as a part of signalling equipments. A plug in rely in an assembly consisting of two parts – (a) a relay, (b) a plug board into which a relay in plugged. These are used in Railway signaling circuits where alternating current at industrial frequency may be present in the circuit. The doubt is whether they are to be classified under heading No. 85.30 as electrical signalling equipments for Railways or under heading 85.36
Circular No. 199/33/96-CX Notification No. 28/95-CE (NT) dated 29.6.95 was issued whereby Rule 57G was amended providing that the manufacturer is allowed to take credit of duty paid on inputs within six months of the date of issuance of any of the duty paying documents as prescribed under Rule 57G of the Central Excise Rules.
