OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE, CHENNAI-II

ANNA SALAI, NANDANAM, CHENNAI-35

 

TRADE NOTICE NO.62/2001                                                                       Dt.12.10.2001

 

 

            Sub: C.Ex-Classification of Gulab Jamun whether under Chpater 4.19 or 21 of

                     C.Ex Tariff-Reg.

 

 

            Kind attention to Ministry’s circular No.4/88(file no.10/1/88-CX-II) dated 16.02.88 on the subject noted above and to say that the said circular predates amendments of Chapter 21 by Finance Act,1998 and as such is no longer relevant for subsequent period and is withdrawn.

 

            Gulab Jamuns are correctly classified under Sub_heading 2108.91 or 2108.99 depending upon whether they are sold under a brand name or not.  This is obvious from Notes 10 interested in Chapter 21 vide the Finance Act,1998.

 

            The contents of this Trade Notice may please be brought to the notice of all the constituent members of your association in general and manufacturers in particular.

 

(Issed from file C.NO./IV/16/145/2001 Tech.)

 

 

            (G.V.KRISHNA RAO)

 JOINT COMMISSIONER(TECH)

 

Copy of Ministry's Circular No.585/22/2001-CX.I dated 10.9.2001 

    F.No.13/05/2001-CX.I

 

Sub  : C.Ex-Classification of Gulab Jamun whether under Chpater 4.19 or 21 of

                     C.Ex Tariff-Reg.

 

          I am directed to draw your attention to Ministry's circular No.4/88 (F.No.10/1/88-CX.I) dated 16.2.88 on the subject noted above and to say that the said circular predates amendment of chapter 21 by Finance Act, 1998 and as such is no longer relevant for subsequent period and is withdrawn. 

          Gulab Jamuns are correctly classified under sub-heading 2108.91 or 2108.99 depending upon whether they are sold under a brand name or not.  This is obvious from Notes 10 inserted in chapter 21 vide the Finance Act, 1998. 

          Necessary instructions may be issued to the field formations for their guidance and trade interests may be informed suitably. 

          The receipt of this circular may please be acknowledged. 

     Yours faithfully, 

 

                                               (S.C.Bhatia)

Under Secretary to the Government of India.