Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Central Excise - Classification-excisability of printing frames /flat bed screens for the period 1-3-1986 to 2-5-1994 - Regarding

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... om F.No. 154/3/92-CX.4] Government of India Ministry of Finance (Department of Revenue), Central Board of Excise and Customs, New Delhi Subject : Central Excise - Classification-excisability of printing frames /flat bed screens for the period 1-3-1986 to 2-5-1994 - Regarding. In terms of Notification No. 201/87, dated 3-9-1987, printing frames falling under heading n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s (printing frames) were classifiable under heading 59.09. Because of conflict between the classification heading mentioned in Notification and Board's Circular, certain disputes had arisen. The CEGAT vide Order No. E-195 to 221/94-BT, dated 29-3-1994 has decided that the printing frames are classifiable under Heading 84.42 in terms of Notification No. 39/90-C.E. (NT). The judgment of CEGAT has be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... inting frames/flat bed screens would thus be classifiable under heading 84.42 for the period from 1986 to 1-5-1944. 6. However, from 2-5-1994 onwards, Notification No. 27/94-C.E. dated 1-3-1994 as amended by Notification No. 99/94-C.E., dated 2-5-1994 showing its classification under heading 59.09, has to be backed by Section 37B Order. Accordingly, Section 37B Order is being issued settling the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates