Classification of parts of LPG Cylinders whether under Chapter Heading 73.11 or under Chapter Heading 7326.90 for the period 1-3-1988 onwards - Clarification regarding

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....88 onwards - Clarification regarding Circular No. 11/91-CX.4 Dated 10-8-1991 [From F. No. l39/41/90-CX.4] Government of India Central Board of Excise & Customs New Delhi Subject : Classification of parts of LPG Cylinders whether under Chapter Heading 73.11 or under Chapter Heading 7326.90 for the period 1-3-1988 onwards - Clarification regarding. Doubts have been raised reg....

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....after the changes made in Chapter 73, with effect from 1-3-1988, gas cylinders became classifiable under Heading 73.11. As a result of these changes, Note (1) to Chapter 83 had no relevance for the purpose of classification of parts of gas cylinders which led to the doubt as to whether these parts of LPG Cylinders could merit classification under Heading 73.11 or under sub-heading 7326.90 as other....