Circular No. 258/92/96-CX I am directed to refer to instructions contained in Board”s letter F.No. 6/64/80-CX.1 dated 6.12.80, Circular F.No. 6/72/85-CX.1 dated 11.3.86 and Issue A of Section 37B order No. 24/14/93 dated 31.12.93 regarding the method to be followed for determining assessable value of goods captively consumed
Circular No. 257/91/96-CX The transshipment of goods from one vehicle to other vehicle (s) en route the destination (s) can be of two categories:- a) Where the entire quantity is transshipped from one vehicle to another vehicle, which may be on account of- (i) breakdowns
Circular No. 256/90/96-CX I am directed to say that a doubt has been raised on the classification of Henna Powder made out of natural henna leaves by the leaves by the process of grinding or pulverising. The Notfn. No. 13/95-CE dt. 16.3.95 exempted Henna Powder considering it classifiable under Chapter 32. After rescinding of Notfn. No. 13/95-CE vide Notfn. No. 19/96-CE dated 23.7.96, Henna Powder if classifiable under Chapter 32 has become liable to duty at 20% adv.