Central Excise - Eligibility for exemption for sodium carboxy methyl cellulose under Notification No. 212/87-C.E., dated 11-9-1987- Question regarding - Clarification thereof - Regarding
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.... Clarification thereof - Regarding Circular No. 4/93-CX.3 dated 10-12-1993 [From F. No. 93/14/93-CX.3] Government of India Central Board of Excise & Customs New Delhi Subject : Central Excise - Eligibility for exemption for sodium carboxy methyl cellulose under Notification No. 212/87-C.E., dated 11-9-1987- Question regarding - Clarification thereof - Regarding. Representation has been rec....
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....d. However, Notification No. 53/88-C.E., as amended, provides concessional rate of duty i.e. 20% to Sodium CMC (Sr. No. 21) without any stipulation. By a strict interpretation of Notification No. 212/87-C.E., only CMC is covered and its salts are not covered. 3. The matter has been examined by the Board in consultation with the Chief Chemist, CRCL, New Delhi. The Chief Chemist has opined that acc....