Standard units of quantity clarified as indicative; assessees must promptly adopt new tariff classification to standardise reporting. Clarifies that standard units of quantity in Column (3) of the 8 digit Central Excise Tariff are indicative for statistical collection, comparison and analysis and have not been made mandatory for declarations; Customs practice likewise has not required declaration in those units. The Board asks assessees to migrate to the new 8 digit classification promptly, noting the impact on returns, revenue accounting and data capture, and sets a latest implementation date for uniform adoption.
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Provisions expressly mentioned in the judgment/order text.
Standard units of quantity clarified as indicative; assessees must promptly adopt new tariff classification to standardise reporting.
Clarifies that standard units of quantity in Column (3) of the 8 digit Central Excise Tariff are indicative for statistical collection, comparison and analysis and have not been made mandatory for declarations; Customs practice likewise has not required declaration in those units. The Board asks assessees to migrate to the new 8 digit classification promptly, noting the impact on returns, revenue accounting and data capture, and sets a latest implementation date for uniform adoption.
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