Attention is invited to the entry at Code No.1001 of Schedule 2 Table B and S.No.12 of Appendix-1 to Schedule 2 in the book titled “ITC(HS) Classifications of Export and Import Items 1997-2002” specifying the terms and conditions for export of items indicated therein.
In exercise of powers conferred under Paragraph 4.11 of the Export and Import Policy 1997-2002, as notified in the Gazette of India extraordinary, Part-II Section 3, Sub section (ii) vide S.O. No.283(E) dated 31.03.1997, the Director General of Foreign Trade hereby makes the following amendment in Handbook (Vol 1).(RE-00), 1997-2002.
In exercise of the powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944) read with rule 4 of the Central Excise Rules, 1944, and in supersession of notification in Central Board of Excise and Customs No. 25/92-Central Excise (N.T.), dated the 9th October, 1992 published in the Gazette of India
Circular No. 570/7/2001-CX A question has been raised whether the process of drawing of wire from wire rod would amount to manufacture under section 2(f) of Central Excise Act, 1944. Though duties were being paid in various centres by the units undertaking the redrawing of wire from wire rods, doubts are being raised as CEGAT in a recent order No. 85/2000-B dated 13-1-2000 in the case of M/s.
