Circular No. 3/96- Cus.
dated 31/1/96
F.No. 354/79/96- TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit, New Delhi

Subject: Correction of typographical error in the spellings of chemical and drugs under certain customs and central excise notification-regarding

I am directed to refer to notification No. 8/96- Customs and 3/ 96 – Central Excise both dated 17th January, 1996. Notification No. 8/96- Customs amends notification Nos. 13/95- Cus. and 16/95- Cus. both dated the 16th March, 1995. The effect of the amending notification is to remove the spelling error in the description of a drug ‘Mesna’ under notification No. 13/95- Cus. and to correct the description of a chemical ‘N-Carbethoxy-4- Piperidone’. In fact, it has been reported that no substance by the name ‘N-Carbothoxy-1- Piperidone’  exists. Similarly notification No. 3/96 – CE dated 17th January, 1996 amends notification No.8/95- CE dated 9th February, 95 to remove spelling error in the spelling of a drug Pyrimethamine.

2.  It may be mentioned that the amending notifications do not in any way extend the scope of the existing exemptions and is only in the nature of correction of spellings description. All pending cases if any, may be disposed off accordingly

(R. Sekhar)
Deputy Secretary
Central Board of Excise & Customs

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