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Drawback - Sanitary/ industrial casting (Unmachined) covered under S.S.
No. 73.03 of DBK Table
Circular No. 28 dated 7th April
2000
Representations
have been received from the Exporters and the Trade that the Drawback on
Unmachined sanitary castings and Unmachined industrial castings is not being
allowed under S.S. No. 73.03 of the Drawback Table as the corresponding Customs
Tariff Heading has not been mentioned against the said Drawback S.S. No. in the
Drawback Tables for the year 1997-98, 1998-99 and 1999-2000.
2. In
this regard, it may be recalled that by virtue of CBEC�s Circular No.220/ 59/
96-CX dated 01/ 07/ 96 issued in the wake of CEGAT�s orders dated 20/ 05/ 93
in the case of M/ s Shivaji Works Limited Vs. CC. Aurangabad [1994 (69) ELT 674
(Tribunal)], all castings, coming out of the castings moulds upto the stage of
proof machining and requiring further machining before being used as machine
parts are appropriately classifiable under Central Excise Tariff Heading 73.25.
As the said heading corresponds with the Customs Tariff Heading 73.25. As the
said heading corresponds with the Customs Tariff Heading 73.25, the goods of the
above nature are covered by the same. Therefore, these goods are specifically
mentioned in the DBK S.S. No. 7303. However, due to inadvertence the relevant
Customs Tariff Heading 73.25 has not been mentioned against the said DBK SS No.
3. It
is, therefore, clarified that the unmachined sanitary castings and unmachined
industrial castings are covered by the Drawback SS.No. 73.03 of the Drawback
Table. The Drawback claims of the parties may be settled accordingly.
4. It
also clarified that due to printing error the allocation for the SS No. 73.03
has been indicated in the Table as �All Customs". The same may be read as
�All Central Excise.
5. This may be
brought to the notice of the staff concerned and trade through issuance of
suitable standing order and public notice.
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