Prior to 28.02.1986, the classification of excisable goods was determined by the erstwhile First Schedule to Central Excises & Salt Act, 1944. The Central Board of Excise & Customs had issued various guidelines/ instructions advices relating to the erstwhile First Schedule to Central Excises & Salt Act, 1944. The Central Excise Tariff Act, 1985 (5 of 1986) came into operation effect from 28.02.1986. The new Central Excise Tariff is based on a system of classification of "Harmonised Commodity Description", with such modifications as are necessary to all within the scope of levy of Central Excise duty. The new Central Excise Tariff contains Section/ Chapter Notes giving detailed explanation as to the scope and ambit of the respective Section/ Chapter Board has been issuing various guidelines/instructions/ Section 37-B Orders in the context of the new Central Excise Tariff.

2.     It has been brought to the notice of the Board that for the purpose of interpretation of new Central Excise Tariff guidelines/ instructions/ tariff advices issued in the context of erstwhile First Schedule to Central Excise Act, 1944 are sometimes being applied.

3.     The matter relating to application of instructions/ guidelines/ tariffs relating to erstwhile First Schedule to Central Excises & Salt Act, 1944 Central Excise Tariff has been examined by the Board. It is viewed that the instructions/ guidelines/ tariff advices issued in the context of erstwhile First Schedule to Central Excises & Salt Act, 1944 are no longer relevant to the Central Excise Tariff.

4.     The Board has, therefore, decided to withdraw all instructions/ guidelines/ tariff advices issued in the erstwhile First schedule to Central Excises & Salt Act, 1944.

5.     Please acknowledge receipt of this letter.

6.     Suitable trade notices and instructions shall be issued for information of the trade and Departmental Officers.