| Date: |
15-11-2002
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| Notification No: |
Central Excise Circular No 675/2002
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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: |
Regarding Classification of Di-calcium Phosphate
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Regarding Classification of Di-calcium Phosphate
Central
Excise Circular No. 675 dated 15th November 2002
I
am directed to invite your attention to Board�s 37B order No. 47/1/97-CX dated
3.3.1997 which inter alia clarifies that the Di-Calcium Phosphate (IS:
5470-1969) should be classified under sub-heading 2835.00 of the Central Excise
Tariff.
2.
The Gujarat High Court vide order dated 17.3.99 in the case of M/s. Rayon
Glues & Chemicals &, Nagpur Bench of Mumbai High Court vide order dated
23.8.99 in the case of M/s. Bamni Proteins quashed the impugned order of the
Board under rule 37B. CEGAT in the case of M/s. Kerala Chemicals & Proteins
Ltd. has also decided the matter against the Department. The SLPs and CA filed
by the Department in the Hon�ble Supreme Court against the above-mentioned
orders were dismissed by the Apex Court. The reports from all Chief
Commissioners also indicate that there is divergence of practice of assessment
of the product in different Commissionrates after Supreme Court judgement in the
matter.
3.
In view of the Apex Court decisions against the Department�s 37B order,
the instructions contained in 37B order dated 3.3.1997 would go longer be valid
in their entirety. These instructions may, therefore, be treated as withdrawn.
4.
Trade and field formations may be suitably informed.
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