Board’s numbering system goes for another toss – Circular No. 12/2006 issued again
The least that you can expect from a premier Revenue collecting Board is arithmetical accuracy. The Board can never have any authentic statistics on the exact amount of revenue collected; on the number of Commissioners it has; the number of ranges or for that matter any numbers. But the least it can do is to keep track of the numbers of the circulars it issues. It was only last month that we pointed out that two Central Excise Circulars were issued with the same number 824/1/2006-CX. dated 6-2-2006 and 824/1/2006-CX., on 16-1-2006. - 10 02 2006. It could have been a mistake. But now they have done it again. Customs Circular No. 12/2006 is issued twice. We had covered the first 12/2006 dated 20.2.2006 which was about disposal of seized goods. - . - 21 02 2006. Now the Board has issued another Circular 12/2006 dated 28.02.2006 which deals about classification of optical fibre. In this circular, Board has clarified that optical fibre cables of heading 8544 are made up of individually sheathed fibres whereas cables of heading 9001 are not individually sheathed. Board notes that importers may mis-declare optical fibre of 9001 under 8544 to avail lower rate of duty and wants field formations to be alert to this modus operandi. It is unfortunate that Board is so casual about the whole affair of collecting a couple of lakhs of Crores that they don’t keep track of the circulars they issue.
CIRCULAR NO . , Dated : February 28, 2006