| Date: |
10-09-2001
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| Notification No: |
Central Excise Circular No 585/2001
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Central Excise - Classification of Gulab Jamun whether under Chapter 4.19 or 21 of Central Excise Tariff
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Central Excise - Classification of Gulab Jamun whether under Chapter 4.19 or 21 of Central Excise Tariff
Circular No. 585 dated 10th September 2001
I am directed to draw your attention to Ministry�s Circular No. 4/88 (File No. 10/1/88-CX.l) dated 16.2.88 on the subject noted above and to say that the said circular predates amendment of Chapter 21 by Finance Act, 1998 and as such is no longer relevant for subsequent period and is withdrawn.
Gulab Jamuns are correctly classified under sub-heading 2108.91 or 2108.99 depending upon whether they are sold under a brand name or not. This is obvious from Notes 10 inserted in Chapter 21 vide the Finance Act, 1998.
Necessary instructions may be issued to the field formations for their guidance and trade interests may be informed suitably.
The receipt of this Circular may please be acknowledged
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