|TRADE NOTICE NO. 19 / 2005||
Sub:-CE–Whether slitting of HR / CR coils of Iron & Steel Sheets into strips amounts to manufacture – clarification - Regarding.
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Copy of Board’s Circular No. 811 / 8 / 2005- CX (issued from file F. No.139 / 4 / 2002 – Cx.4) dated 02.03.2005, on the above subject is communicated for information and necessary action.
2. Board’s Circular No. 584/21/2001-Cx dated 07.09.2001 referred to therein was communicated vide Trade Notice No. 68/2001 dated 26.09.2001.
[Issued from file C.No.IV/16/01/2005-Cx.Pol]
JOINT COMMISSIONER (TECH)
Circular No. 811/08/2005-Cx
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
New Delhi, 02.03.2005
All Chief Commissioners of Central Excise
All Commissioners of Central Excise
All Commissioners (Appeal)
Director General of Central excise Intelligence
Sub:- CE-whether slitting of HR/CR coils of Iron & Steel sheets into strips would amount to manufacture - Regarding
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I am directed to invite your attention to Board’s Circular No. 584/21/2001-CX dated 7.9.2001 wherein it was clarified that cutting of HR/CR coils of iron or non-alloy steel into sheets or slitting into strips of lesser width; or slitting of sheets into strips will amount to manufacture if the resultant product is classifiable under different sub-heading of the Central Excise Tariff.
2. The said Circular was quashed by the Hon’ble High Court of Delhi vide its order dated 21.11.2003 holding that these processes would not amount to manufacture. Department’s appeal filed against Delhi High Court Order has been dismissed by Hon’ble Supreme Court.
3. In the light of the judgement of the Apex Court, the Circular No. 584/21/2001-CX dated 7.9.2001 is withdrawn herewith.
4. Field formations may be informed suitably.
5. Hindi version will follow.
(Monish Mohan )
Under Secretary to the Govt. of India