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Circular No. 556/52/2000-CX A doubt has been raised whether “Micronised Zircon Sand / Zirconium SIlicate” marketed as Zircon opacifier is classifiable under Chpater heading 26.15 as zirconium ores and concentrates, 2839.90 as silicates, 3207.90 as prepared opacifier or 2505.00 mineral substances (NES).
Circular No. 798-Income Tax Reference is invited to Circular No. 781, dated 5-11-1999 wherein the rates of deduction of income-tax from the payment of income under the head “Salaries” under section 192 of the Income-tax Act, 1961, during the financial year 1999-2000, were intimated.
