https://www.taxtmi.com/circulars?id=6568 Heading 8312 was amended in the 1988 budget to cover electrical stampings and laminations rather than containers of base metal; therefore the clarification in Board Circular No. 3/90 regarding containers of base metal applies only to the period when Heading 8312 so referred, and the Board confirms the Collector of Central Excise, Indore's presumption for that earlier period. en-us Mon, 11 Jun 1990 00:00:00 +0530 Sat, 04 Jul 2009 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6568 Heading 8312 was amended in the 1988 budget to cover electrical stampings and laminations rather than containers of base metal; therefore the clarification in Board Circular No. 3/90 regarding containers of base metal applies only to the period when Heading 8312 so referred, and the Board confirms the Collector of Central Excise, Indore's presumption for that earlier period. Circulars Central Excise Mon, 11 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6568