Power used in heating elements for heating of moulding powder before moulding - Eligible for exemption under Notification No. 144/89-C.E. - Central Excise - 31/90-CX.4

Power used in heating elements for heating of moulding powder before moulding - Eligible for exemption under Notification No. 144/89-C.E. Circular No. 31/90-CX.4 Dated 7-8-1990 [From F. No. 151/32/90-CX.4] Government of India Central Board of Excise Customs New Delhi Subject : Notification No. 144/89-C.E., dated 19-5-1989 -Interpretation - Regarding. I am directed to refer to Notification No. 144/89-C.E., dated 19th May, 1989. Representation has been received by the Board for clarifying whether the use of power in heating elements for heating of moulding powder during moulding, would render the finished goods viz. Plugs, switches, sockets etc. ineligible for exemption under Notification No. 144/89-C.E.. 2. The matter has been examined in consultation with TRU. It is advised that in case power is used for heating the moulding powder before moulding, exemption under Notification No. 144/89-C.E. can not be denied, subject to the fulfilment of other condition of the Notification, Proviso (ii) in the Notification aplies to use of power for any operation after moulding. 3. All pending cases, should be finalised accordingly. 4. Field formations and Trade interests may be suitably informed.