Central Excise - Identification of commodities generally sold through depots for fixing specific rates of duties thereon - Regarding - Central Excise - 6/8/88-CX.1

Central Excise - Identification of commodities generally sold through depots for fixing specific rates of duties thereon - Regarding F.No. 6/8/88-CX.1 Dated 19-2-1988 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi Subject : Central Excise - Identification of commodities generally sold through depots for fixing specific rates of duties thereon - Regarding. I am directed to refer to the minutes of the Conference of Central Excise and Customs Collectors held in New Delhi on 2nd-4th Nov. 1987, circulated vide Ministry's letter F.No. 282/10/87-CX.9, dated 12th Nov., 1987. Vide decision No. 21 thereof, it was decided that amendment of Section 4 of Central Excises and Salt Act, 1944 should be examined to ensure that sales through depots do not get any undue benefit and also whether specific rates of duty could be devised in respect of all commodities which are generally sold through depots. 2. In view of the above, you are requested to identify the commodities generally sold through depots and send the information in the following format with your comments and suggestions. TABLE Sl. No. Description of the commodity Tariff Heading/sub- heading % age sale at factory gate 1. 2. 3. 4. % age sale at depots Assessable value at the factory gate (excl. duty) Wholesale price at depot (excl. duty) Rate of duty 5. 6. 7. 8. Name of the manufacturer Company Suggested specific rate of duty Remarks 9. 10. 11.