Standard Units of Quantity - Regarding - Central Excise - M.F. (D.R.) Letter F. No. 4/7/2005-CX. I

M.F. (D.R.) Letter F. No. 4/7/2005-CX. I Dated 31-3-2005 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Standard Units of Quantity - Regarding 1. A number of representations have been received from Trade and field formations apprehending that 'standard units of quantity' mentioned in Column (3) of 8-Digit Central Excise Tariff are mandatory. 2. The Additional Note No. (3) to Central Excise Tariff Act 1985 is reproduced below for ease of reference : "in column (3), the standard unit of quantity is specified for each tariff item to facilitate the collection, comparison and analysis of trade statistics." 3. Thus, standard units of quantity for each tariff item have been specified to facilitate collection, comparison and analysis of trade statistics. These units of quantity are indicative and have not been made mandatory as yet. It would be pertinent to mention here that exactly similar note exists in the 8-digit Customs Tariff also that is in existence since February 2003. It has been gathered from Cus. IV section that declaration of quantity in terms of the said 'units of quantity' in the bill of entry/shipping bill has not yet been made mandatory. 4. Requests have been received from Trade that sufficient time may be granted to generate excise documents incorporating the new tariff items as per 8-Digit Central Excise Tariff. As this has a bearing on filing of returns, accounting of revenue and capturing of data, Board desires that the assessees migrate to the new system of 8-digit classification at the earliest and latest by 31st March 2005. 5. This issues with the approval of Member (CX).