Classification of soapstone as talc for the purpose of claiming exemption under Notification No. 23/55-C.E., dated 29-4-1955, as amended

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..... 87 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of soapstone as talc for the purpose of claiming exemption under Notification No. 23/55-C.E., dated 29-4-1955 , as amended. A doubt has been raised as to whether soapstone can be treated on par with talc for the purpose of exemption, as contained in notification No. 23/55-C .....

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..... soapstone if all the conditions of the said notification are satisfied. The Government have accepted the above decision of the CEGAT and have decided not to go in appeal against the said Order. 3. The Deputy Chief Chemist who was present at the Conference expressed the view that, in terms of chemical composition, there is little to distinguish soapstone from talc. The Conference, however, noted .....

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..... g soapstone and talc as identical in the context of the old CET should not be interpreted as binding for all other cases particularly in view of the fact that the relevant HSN Explanatory Notes does distinguish soapstone from talc. 4. The above position may be brought to the notice of the lower field formations and the trade interest may also be suitably informed. 5. All pending assessments ma .....

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