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Copy of Ministry's Circular No. 585/22/2001-CX. 1 dated 10-9-2001 issued in file F.No. 13/05/2001-CX.1 is communicated herewith for information, guidance and necessary action.

The Ministry's Circular No. 4/88 (F.No. 10/1/88-CX.1) dated 16-2-88 mentioned in the Circular and which is presently withdrawn was already communicated as Trade Notice No. 23/88 dated 29-2-88.

The contents of the Trade Notice may please be brought to the notice of all conerned.

(Issued from File C.No. IV/16/2/2001.CX. POL)

Sd/-

(JANAKI ARUNKUMAR)

ADDITIONAL COMMISSIONER(TECH)

To

As per mailing list

(Both Department and Trade)

I AM DIRECTED TO DRAW YOUR ATTENTION TO Ministry's Circular No. 4/88 (F.No. 10/1/88-CX.1) 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predates amendment of chapter 21 by Finance Act, 1998 and as such is no longer relevant for subsequent period and is withdrawn.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 Jamun 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 Finance Act, 1988.

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

The receipt of the circular may please be acknowledged.

Sd/-

(S.C. Bhatia)

Under Secretary to the Government of India