Modvat - Exemption to Plaster of Paris Moulds and Saggars used in the Manufacture of China & Porcelainware [Heading Nos. 68.07 and 69.01] - Central Excise - 133/2/88-CX.4

Modvat - Exemption to Plaster of Paris Moulds and Saggars used in the Manufacture of China Porcelainware [Heading Nos. 68.07 and 69.01] Letter F. No. 133/2/88-CX.4 Dated 26-4-1988 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Modvat - Exemption to Plaster of Paris Moulds and Saggars used in the Manufacture of China Porcelainware [Heading Nos. 68.07 and 69.01] The doubt has been raised as to whether the benefit of exemption under Notification No. 217/86-C.E., dated 2-4-1986 would be admissible to inputs like plaster of paris moulds (Heading No. 68.07) and Saggars (Heading No. 69.01) used in the manufacture of China porcelainware. The matter has been examined. The criterion of input laid down by Notification No. 217/86-C.E. itself is not satisfied in the case of plaster of paris moulds and Saggars. It is, therefore, viewed that the benefit of exemption under Notification No. 217/86-C.E., dated 2-4-1986 would not be admissible to inputs like plaster of paris moulds and saggars used in the manufacture of China and porcelainware.