Amendment to Section 2(f) of Central Excise Act, 1944 to include refining of Chemicals
A Commissioner had written to the Board in December 2007 that the process of treating chemicals of Ordinary Grade with Sulphuric Acid, Sodium Carbonate Solution, neutralization and distillation, amounted to manufacture and he wanted an amendment to Chapter note 4 to cover all preparations falling under Heading 2710.
The Board by a letter dated 28.2.2008 has circulated the letter to the field and wants them to inform the Board urgently, the Present practice of assessment in respect of refining of various chemicals, the field’s views and If any cases has been noticed, the details thereof.
CBEC’s F.No. 83/1/2008-CX.3 Dated : February 28, 2008