Levy of CVD on various types of gums, lacs and resins etc. under CETH 13.01 - reg

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....vy of CVD on various types of gums, lacs and resins etc. under CETH 13.01 - reg. I am directed to say that divergence of practice regarding the leviability of CVD on lacs, gums, resins etc. has been brought to the notice of the Board. Under the current Central Excise Tariff Schedule, lacs, gums, resins etc. if manufactured with the aid of power, are classifiable under 1301.10 of CETH and attract ....

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....d's Circular [No.37/2001-Cus., dated 18.6.2001] on a similar subject states that the condition of a notification must be verified before allowing the concessional rate of duty on an item. 4. The Conference took the view that since verification of the use of power or otherwise in the exporting country is difficult, classification on the basis of a simple declaration that the goods have been manuf....