Central Excise - Eligibility for exemption for sodium carboxy methyl cellulose under Notification No. 212/87-C.E., dated 11-9-1987- Question regarding - Clarification thereof - Regarding

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..... regarding - Clarification thereof - Regarding Circular No. 4/93-CX.3 dated 10-12-1993 [From F. No. 93/14/93-CX.3] Government of India Central Board of Excise Customs New Delhi Subject : Central Excise - Eligibility for exemption for sodium carboxy methyl cellulose under Notification No. 212/87-C.E., dated 11-9-1987- Question regarding - Clarification thereof - Re .....

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..... ect to Chapter X procedure being followed. However, Notification No. 53/88-C.E., as amended, provides concessional rate of duty i.e. 20% to Sodium CMC (Sr. No. 21) without any stipulation. By a strict interpretation of Notification No. 212/87-C.E., only CMC is covered and its salts are not covered. 3. The matter has been examined by the Board in consultation with the Chief Chemist, CRCL, New Del .....

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..... n of Chief Chemist, CRCL, New Delhi in the matter and is of the view that the intention of the said notification is to cover within its purview Sodium Carboxy Methyl Cellulose which is also commonly called as Carboxy Methyl Cellulose. 6. All pending assessment may be finalised on the above basis. Lower field formations may be advised suitably. The trade may also be informed accordingly. - Circ .....

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