Home Circulars 1997 Central Excise Central Excise - 1997 This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Glassware of a kind used for table, kitchen etc. - Regarding. - Central Excise - 307/23/97-CXExtract Circular No. 307/23/97-CX dated 25/3/97 F.No. B-30/1/97-TRU Government of India Ministry of Finance Department Revenue Central Board of Excise Customs (Tax Research Unit), New Delhi Subject: Glassware of a kind used for table, kitchen etc. - Regarding. I am directed to refer to Sr. No. 162 of notification No. 4/97-Central Excise, dated the 1st March, 1997 and Sr. No. 124 of notification No. 5/97-Central Excise, dated the 1st March, 1997 and to say that whereas the former prescribes a rate of duty of 13% ad valorem for glassware produced by semi-automatic process in respect of goods falling under heading No. 70.07 to 70.15, the latter prescribes a duty of 8% ad valorem for all goods falling under sub-heading No. 7015.00. In the context of this, doubts have been expressed about the effective rate of duty which shall apply to goods falling under sub-heading No. 7015.00. Some Commissioners have also requested for clarification whether goods falling under sub-heading No. 7015.00 when produced 'by semi-automatic process would attract effective duty of 8% ad valorem or 13% ad valorem for the reason that such goods are included in Sr. No. 162 of notification No. 4/97-CE as well as Sr. No. 124 of notification No. 5/97. 2. In the context of the above if may be mentioned that Sr. No. 124 of notification No. 5/97-CE covers all goods falling under sub-heading No. 7015.00 and the rate of duty of 8% ad valorem will apply to such goods irrespective of whether they are produced by semi-automatic process or otherwise. This rate is lower than the rate appearing against Sr. No. 162 of notification No. 4/97-CE and, therefore, it is apparent that in such a situation the lower rate will be the effective rate of excise duty. However, in order to remove all doubts and to make the interpretation absolutely free from doubt, reference to heading No. 70.15 has been deleted from Sr. No. 162 of notification No. 4/97-CE. Similarly, reference to heading No. 70.09 has also been deleted for the reason that such goods in any case attract 13% ad valorem duty under Sr. No. 123 of notification NO. 5/97-CE. 3. The above deletions made vide amending notification No. 14/97-CE, dated the 21st March 1997, are purely technical and clarificatory in nature. Sd/- (Nishith Goyal) Technical Officer (TRU)
|