Cir. No.248/82/1996-CX, dt. 09/10/1996
- Document type
- Circular
- Reference no.
- C
- Dated
Vincristine Defined
Government of India
Ministry of Finance,
Department of Revenue (Tax Research Unit),
New Delhi
I am directed to refer to notification No. 30/881-CE which prescribes concessional rate of duty of central excise of 10% for P or P medicaments falling under heading No. 30.03 of the Schedule to Central Excise Tariff and containing specified drugs given in the Annexure to the notification.
2. The description of the drug at serial No. 26 of the Annexure to the notification was "Vincrastin" whereas the correct spelling of the product as per Merck Index is "Vincristine". We have already clarified in the past that the benefit of the concessional rate of duty under a notification may not be denied merely due to spelling error in the description of an item under the notification (Circular No. 2, F.No. 354/5/96-TRU, dt. 31st Jan. 1996. Though notification No. 30/88-CE dated 1.3.88 has been rescinded vide notification No. 19/96-CE dated 23rd July, 1996, the benefit of concessional rate of duty to "Vincristine" under notification No. 30/88-CE may not be denied for the period prior to 23rd July, 1996. Pending cases, if any, may be disposed off accordingly.
Sd/-
(R. Sekar)
Deputy Secretary Central Board of Excise & Customs