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Circular No. 476/42/99-CX On the question of review/scrutiny of CEGAT orders involving any question having a relation to the rate of duty of Excise or to the valuation of goods for purposes of assessment, and filing civil appeals to the Hon”ble Supreme Court in appropriate cases, the Board has issued various instructions from time to time. As early as 1993, in view of the judgements of the Hon”ble Supreme Court in C.A. No. 2674 (NM)/1992 in the matter of CCE, Chandigarh v.
In exercise of the powers conferred by Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (No.22 of 1992) read with paragraph 4.11 of the Export and Import Policy, 1997-2002, the Central Government hereby makes the following amendment in Schedule 2 Table B of the book titled ITC(HS) Classifications of Export and Import items 1997-2002.
