Minutes of Tariff Conference held on 28th and 29th October, 2015 - Central Excise - F.No.96/85/2015-CX.I

F.No.96/85/2015-CX.I Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, Dated, the 7th December, 2015 To Principal Chief Commissioner / Chief Commissioner of Central Excise (All), Principal Commissioner of Central Excise / Commissioner of Central Excise (All), Web-master, CBEC Madam/sir, Subject: - Minutes of Tariff Conference held on 28th and 29th October, 2015-reg A Tariff Conference of Central Excise on technical matters was organised by the Board this year on 28th and 29th October. In the Conference several decisions regarding technical issues of assessment and applicability of law were taken. 2. The Minutes of the conference have been issued and consist of three Annexures. Annexure A containing the speech of Member(CX), Annexure B consist of 53 issues on which final decisions were taken and Annexure C consist of issues on which further examination and consultation within the department and with trade would be necessary by the Board. The entire minutes has been circulated to the departmental officers. Annexure B of the minutes constitutes substantive decisions taken and accordingly it has been decided to bring the same to the notice of trade as well. 3. This Annexure containing technical issues and decisions taken by the Conference is expected to be beneficial to the trade as well as departmental officers. Please find enclosed Annexure B of the Minutes of the Tariff Conference consisting of 53 issues. The issues covered have been classified in following groups for ease of reference. Index of Annexure B Sl. No. Heading Point Numbers of Annexure B 1 Assessment and Valuation B1 to B4 2 Classification B5 to B9 3 Scope of Exemption B10 to B17 4 Cenvat Credit B17 to B32 5 Central Excise Rules and Procedures B33 to B41 6 Implementation and other related issues B42 to B52 7 Audit Manual B53 4. The clarifications as brought out in the minutes of the tariff conference are expected to bring clarity of understanding and uniformity in practice of assessment. Difficulty experienced, if any, in implementing any of the decision may be brought to the notice of the Board. Hindi version will follow. (Santosh Kumar Mishra) Under Secretary to the Government of India