The Commissioners and intending Custodians are requesting for early notification for declaring places as ICDs under Section 7(aa). of Customs Act, 1992
Circular No. 197/31/96-CX In an directed to say that the doubts have been raised whether product “Dhana Dal”/ Dhania Ki Dal/ Coriander seeds put up for sale in pouches is classifiable under heading 09.03 as spices or under Heading 21.08 as miscellaneous edible preparations, not elsewhere specified or included. Gujarat Dhana Dal Manufacturers” Association has contended that “Dhana Dal” is noting but spices and as such it is correctly classifiable under Heading 09.03 of Central Excise Tariff.
We shall appreciate it if you will please arrange to furnish us the following information on or before April 20, 1996 either by fax or by speed post.
I am directed to refer to Commissioner of Customs, Ahmedabad’s letter F.No. VIII/ 40-13/ Cus (T)/95 dated 22.12.95 regarding grant of licence to private bonded warehouses under section 58 of the customs Act, 1962 and to say that the sensitivity of a product may
I am directed to say that the question of improbability of maintenance free batteries was considered by the Specified Licensing Committee (SLC) at its meeting held on 30.5.95. The Committee had decided that maintenance free batteries being consumer goods are covered under the Negative List of Imports and therefore, cannot be allowed to be imported without a licence. Instructions may
Circular No. 196/30/96-CX Ayurvedic system of medicines in accordance with the formulae given in the authoritative books specified in the first Schedule to the Drugs and Cosmetic Act and sold under a generic name are fully exempt from excise duty under notification No. 75/94-CE, dated the 29th March, 1944. The scope of the exemption on Ayurvedic, Unani, Siddha,
Circular No. 195/20/96-CX I am directed to say that certain doubts have been expressed regarding the correct interpretation of Board”s Circular No. 141/52/95-CX dated the 14th August, 1995 clarifying the classification of Photo- identity cards.
Circular No. 194/28/96-CX In the Case of U.O. I. & Others v. M.R.F. Ltd & others, the Hon”ble Supreme Court in its order dated 3.5.95 has decided that in case of sales where payments are received quite dated 3.5.95 has decided that in case of sales where payments are received quite some time later if interest is charged from the date of delivery of goods till the date of realisation of the price thereof, such interest is excludable from the value of the goods.
Circular No. 193/27/96-CX I am directed to draw your attention to Notification No. 8/96-CE(NT) dated 20.3.96 on the above subject and to say that the Board hereby authorised all the Chief Commissioners to permit the entry or retention of duty paid goods in the factory of warehouse
Circular No. 192/26/96-CX I am directed to invite your kind attention to Circular No. 7/87-CX dated 24 June, 1987 wherein it was clarified that the resistance type and choke type fan regulators are classifiable under sub-heading 8414.20 of the Schedule to the Central Excise Tariff Act, 1985, along with fans. Doubts have been expressed regarding the classification when the fan regulators are manufactured and cleared separately, not in combination with fans.