OFFICE OF THE
COMMISSIONER OF CENTRAL EXCISE, CHENNAI-II
473,MHU COMPLEX,
NANDANAM,ANNA SALAI, CHENNAI-35.
TRADE NOTICE NO.75/2001 Dt.20.12.2001
Sub: C.Ex-classification of Ready Mix Concrete-Reg.
A copy of Govt.of India, Ministry of Finance, Department of Revenue, Circular No.601/38/2001-CX issued in F.No.134/8/2001-CX.4 dt 20th November, 2001 on the above subject is communicated herewith for information and necessary action.
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.
(Issued from file C.NO.IV/16/145/2001 Tech)
(G.V.KRISHANA RAO)
JOINT
COMMISSIONER(TECH).
COPY OF MINISTRY'S CIRCULAR NO:601/38/2001-CX DATED 20.11.2001.
I am directed to refer to Board's Circular No. 237/71/96-CX dated 12.08.96 and
315/31/97-CX dated 23.05.97 issued from F.No.126/ 1/96-CX.3 wherein it has been
held that Ready Mix Concrete (RMC) falls under heading 38.23.
2. The matter has been re-examined on dismissal of department's appeal in the case of CCE, Mumbai IV Vs. M/s. Associated Cement Co. wherein CEGAT in Order No. C-II/3333-34 dated 17.11.2000 has held that proviso to Section 11A cannot be invoked and the goods RMC are more appropriately classifiable under heading 68.07.
3. In view of the CEGAT decision holding the classification of Ready Mix Concrete under Chapter 68 and it being upheld by the Apex Court, the Ready Mix Concrete are correctly classifiable under heading 68.07 for the prior to 01.03.97. Board has accepted the decision affirmed by the Apex Court. The above said Circulars, therefore, stand modified accordingly.
4. It may be noted that the Apex Court decision covers the period prior to 01.03.97 only. With effect from 01.03.97 a specific sub-heading 3824.20 has been inserted to cover Ready Mix Concrete.
5. The Trade and field formations may please be informed accordingly.
6. Receipt of the circular may please be acknowledged.
Yours faithfully,
Sd/-
(S.C.Bhatia)
Under Secretary to the Govt. of India