| Date: |
09-10-1996
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| Notification No: |
Central Excise Circular No 248/1996
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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 correct description of "Vincristine" under notification No. 30/88
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Regarding correct description of "Vincristine" under
notification No. 30/88
Circular
No. 248 dated 9th October 1996
I
am directed to refer to notification No. 30/88-CE which prescribes concessional
rate of duty of central excise of 10% for P or P medicaments falling under
heading No. 30.03 of the Schedule to Central Excise Tariff and containing
specified drugs given in the Annexure to the notification.
2.
The description of the drug at serial No. 26 of the Annexure to the
notification was "Vincristine" whereas the correct spelling of the
product as per Merck Index is "Vincristine". We have already
clarified in the past that the benefit of the concessional rate of duty under a
notification may not be denied merely due to spelling error in the description
of an item under the notification (Circular No. 2, F.No. 345/5/96-TRU, dt. 31st
Jan. 1996. Though notification No. 30/88-CE dated 1.3.88 has been rescinded vide
notification No. 19/96-CE dated 23rd July, 1996, the benefit of concessional
rate of duty to "Vincristine" under notification No. 30/88-CE may not
be denied for the period prior to 23rd July, 1996. Pending cases, if any, may be
disposed off accordingly.
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