Wait...

  • >
  • >
  • >
  • >
  • *NOT DEFINED*
  • Online India Export Import Data Search

    Regarding Central Excise Classification of Ready Mix Concrete, Central Excise Circular No 601/2001, 20-11-2001



    Date: 20-11-2001
    Notification No: Central Excise Circular No 601/2001
    Issuing Authority: Central Excise  
    Type: Circular
    File No:
    Subject: Regarding Central Excise Classification of Ready Mix Concrete
    Regarding Central Excise Classification of Ready Mix Concrete

    Circular No. 601 dated 20th November 2001

    I am directed to refer to Board�s Circular No. 237/71/96-CX dated 12.8.96 and 315/31/97-CX dated 23.5.1997 issued from F.No. 126/1/96-CX.3 wherein it has been held that Ready Mix Concrete (RMC) falls under heading 38.23.

    2.     The matter has been re-examined on dismissal of department�s appeal in the case of CCE, Mumbai IV Vs. M/s Associated Cement Co. wherein CEGAT in Order No. C-II/3333-34 dated 17.11.2000 has held that proviso to Section 11A cannot be invoked and the goods RMC are more appropriately classifiable under heading 68.07.

    3.     In view of the CEGAT decision holding the classification of Ready Mix Concrete under Chapter 68 and it being upheld by the Apex Court, the Ready Mix Concrete are correctly classifiable under heading 68.07 for the period prior to 1.3.97. Board has accepted the decision affirmed by the Apex Court. The above said Circulars, therefore, stand modified accordingly.

    4.     It may be noted that the Apex Court decision covers the period prior to 1.3.97 only. With affect from 1.3.97 a specific sub-heading 3824.20 has been inserted to cover Ready Mix Concrete.

    5.     The Trade and field formations may please be informed accordingly.

    6.     Receipt of the circular may please be acknowledged.

           

    DO YOU NEED HELP?







    Enquiry Form

    Fields marked with an asterisk * are required.
    +



    What is New?

    Date: 23-08-2016
    Customs Notification No. 46/2016
    Seeks to further amend Notification No. 96/2008-Customs dated 13.08.2008 so as to include 'Republic of Guinea-Bissau' in the list of countries eligible for preferential tariff under the said notification.

    Date: 22-08-2016
    Service Tax Circular No.199/09/2016–ST
    Services provided to the Government, a local authority or a governmental authority with regard to water supply

    Date: 22-08-2016
    Customs Circular No. 38/2016
    Guidelines regarding Provisional Assessment under section 18 of the Custom Act, 1962

    Date: 22-08-2016
    Customs Notification No. 113/2016 (NT)
    Rescinds Customs (Provisional Duty Assessment) Regulations, 2011 - Notification No. 81/2011-Customs (N.T.) dated the 25th November, 2011

    Date: 19-08-2016
    Notification No. 46/2016-Customs (ADD)
    Seeks to extend the levy of anti-dumping duty on imports of Caustic Soda, originating in, or exported from Chinese Taipei (imposed vide notification No.79/2011-Customs, dated the 23rd August, 2011) for a period of one year i.e. upto and inclusive of the 22nd August, 2017.

    Date: 19-08-2016
    Notification No.47/2016-Customs (ADD)
    Seeks to extend the levy of anti-dumping duty on imports of 1-Phenyl-3-Methyl-5-Pyrazolone originating in, or exported from, People's Republic of China, (imposed vide notification No.80/2011-Customs, dated the 24th August, 2011) for a period of one year i.e. upto and inclusive of the 23rd August, 2017.

    Date: 18-08-2016
    Customs Notification No. 112/2016 (NT)
    Rate of exchange of conversion of the foreign currency with effect from 19th Aug., 2016

    Date: 18-08-2016
    Customs Notification No. 111/2016 (NT)
    Giving the powers of Chief Commissioner to Principal Commissioner who have been given the additional charge vide office orders No. 79/2016 dated 14.07.2016 and 86/2016 dated 26.07.2016

    Date: 18-08-2016
    Central Excise Notification No. 43/2016 CE (NT)
    Giving the powers of Chief Commissioner to Principal Commissioner who have been given the additional charge vide office orders No. 79/2016 dated 14.07.2016 and 86/2016 dated 26.07.2016

    Date: 18-08-2016
    Service Tax Notification No. 37/2016 (ST)
    Giving the powers of Chief Commissioner to Principal Commissioner who have been given the additional charge vide office orders No. 79/2016 dated 14.07.2016 and 86/2016 dated 26.07.2016



    Exim Guru Copyright © 1999-2016 Exim Guru. All Rights Reserved.
    The information presented on the site is believed to be accurate. However, InfodriveIndia takes no legal responsibilities for the validity of the information.
    Please read our Terms of Use and Privacy Policy before you use this Export Import Data Directory.

    EximGuru.com

    C/o Infodrive India
    E-2, 3rd Floor, Kalkaji Main Road
    New Delhi - 110019, India
    Phone : 011 - 40703001