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Circular No. 243/77/96-CX The proposals made in the budget have been modified in certain respects. Notification Nos. 26/96-CE, 27/96-CE, 29/96-CE (N.T.) to 31/96-CE (N.T.) all dated the 3rd September, 1996 have been issued in this regard. These notification come into force on 4.9.1996.
Circular No. 242/76/96-CX I am directed to say that certain doubts have been expressed as to whether freezers and freezing equipments are covered by the term “other refrigerating appliances and machinery” and whether the effective rate of duty prescribed under Notification No. 53/ 93-CE dated 28.2.1993, 46/94-CE dated 1.3.1994 and 56/95-CE dated 16.3.1995 is available to freezers and freezing equipment.
Circular No. 241/75/96-CX I am directed to say that a doubt has been raised on the interpretation of Notification No. 30/95-CE dated 16.3.95 (S.No. 1) regarding exemption to certain narrow woven fabrics falling within Ch. 58 from Central Excise duty and/ or additional duty of customs
