Central Excise - Classification of parts of Gas Cylinder - Whether under Chapter Heading 7308 or under Chapter Heading 8312 - Regarding - Central Excise - 15/90-CX.4

Central Excise - Classification of parts of Gas Cylinder - Whether under Chapter Heading 7308 or under Chapter Heading 8312 - Regarding Circular No. 15/90-CX.4 Dated 11-6-1990 [From F.No. 164/2/90-CX.4] Government of India Central Board of Excise Customs New Delhi Subject : Central Excise - Classification of parts of Gas Cylinder - Whether under Chapter Heading 7308 or under Chapter Heading 8312 - Regarding. Reference Board's Instructions (F.No. 164/2/90-CX.4, dated 28-3-1990) Circular No. 3/90 , on the above subject. The Circular was issued in context of an audit objection. Attention is drawn to the fact that Heading 8312 for 'containers of base metal' was amended in 1988 Budget. Presently Heading 8312 is for Electrical Stampings Laminations. It would, therefore, be apparent that the clarification in Board's Circular No. 3/90, dated 28-3-1990 is applicable only for the period 28-2-1986 to 29-2-1988 when Heading 8312 referred to containers of base metal. This disposes off Collector of Central Excise, Indore's F.No. XV(83)8-l/87/CX/10078, dated 3-5-1990. The presumption drawn by him is confirmed.