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Central Excise - Classification of parts of Gas Cylinder - Whether under Chapter Heading 7308 or under Chapter Heading 8312 - Regarding

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....6-1990 Circular<br>Central Excise<br>Central Excise - Classification of parts of Gas Cylinder - Whether under Chapter Heading 7308 or under Chapter Heading 8312 - Regarding Circular No. 15/90-CX.4 ....

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....was issued in context of an audit objection. Attention is drawn to the fact that Heading 8312 for 'containers of base metal' was amended in 1988 Budget. Presently Heading 8312 is for Electrical Stampi....