Circular No. 23/98-Cus.

dated 1/4/98

Dy. No. 245/98-CUS (TU)

Government of India

Ministry of Finance

Department of Revenue (Tariff Unit), New Delhi

Subject:  Import of Flint Buttons under the description Opthalmic Blanks and clearance with benefit of Notification No.11/97 – Regarding.

    I am directed to bring the following to your kind notice.

2. Board has received information from M/s. Bharat Opthalmic Glass Ltd., Durgapur, West Bengal that certain unscrupulous persons are importing Flint Buttons (which are distintively different from Opthalmic Blanks) and are clearing the same under the description Opthalmic Blanks under Notification No. 11/97 (Sl. No. 95).

3.  You are requested to alert the assessing Officers to prevent such misuse of the notification that results in loss of Revenue. Instances of past clearance of these goods may also be reviewed. Board may be informed, if any case of misdeclaration is noticed.

(S. Ramanathan)
Sr. Technical Officer (TU)

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