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CE - Exemption to 'Zari' under Notification 76/86-C.E., dated 10-2-1986 as handicrafts - Regarding - Central Excise - 15/88-CX.1Extract CE - Exemption to 'Zari' under Notification 76/86-C.E., dated 10-2-1986 as handicrafts - Regarding Circular No. 15/88-CX.1 Dated 25-4-1988 [From F. No. 13/7/88-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : CE - Exemption to 'Zari' under Notification 76/86-C.E., dated 10-2-1986 as handicrafts - Regarding. A doubt has been raised as to whether 'zari' should be classified under heading 56.05 as metallised yarn in view of a specific entry of this item in the tariff and liable to duty or whether it would be exempted as 'handicrafts' under Notification No. 76/86, dated 10-2-1986. 2. The matter has been examined in the Ministry. It is observed that the Ministry of Commerce have classified 'zari' and 'zari items' as 'handicrafts', irrespective of the fact whether power is used in their manufacture or not. The classification adopted by the Ministry of Commerce may be accepted for central excise purposes also. 3. Accordingly it has been decided to consider 'zari' and 'zari item' as handicrafts eligible for exemption under notification No. 76/86, dated 10-2-1986. 4. Suitable Trade Notices may be issued for the information of the trade.
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