Circular No.631/22/2002- Central Excise

28th March, 2002

F.No.268/70/2001-CX-8
Government of India
Ministry of Finance
Department of Revenue

Subject: Benefit of Notification No.8/97-CE-Issue of the Board Circular No.614/5/2002-CX dated 31.1.2002-Clarification- regarding.

I am directed to invite reference to Board’s Circular No. 614/5/2002-CX dated 31.1.2002 regarding denial of the benefit of Notification No. 8/97-CE dated 1.3.97(as amended) to the export oriented units using imported consumables. It has been brought to the notice of the Board that the field formations are denying the benefit of Notification No.8/97-CE to units using imported consumables with capital goods.

2. Board has taken serious view of this mis-interpretation. Notification No.8/97-CE dated 1.3.97 extends the benefit of concessional rate of duty to EOUs on finished products which are wholly manufactured from the indigenous raw materials. The consumables used with the capital goods cannot be termed as raw materials for the manufacture of finished goods. Therefore, it is clarified that benefit of concessional rate of duty under Notification No.8/97-CE dated 1.3.97 (as amended) should not be denied to export oriented units using imported consumables with capital goods provided all other conditions of notification are satisfied.

3. Trade and field formations may be informed accordingly.

4. The receipt of this letter may please be acknowledged.

5. Hindi version will follow.

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