Circular No. 11/88-CX.3 Dated 30-5-1988

Central Excise - Classification of Alpha -Beta-Dichloro Ethyl Acetate - Doubts regarding.- Certain doubts had been raised regarding the excisability and classification of Alpha-Beta-Dichloro Ethyl Acetate, an intermediate arising in the course of manufacture of sulphonamides.

2. The matter has been examined in consultation with the Deputy Chief Chemist, C.R.C.L., New Delhi. The Deputy Chief Chemist is of the view that Alpha-Beta-Dichloro Ethyl Acetate, being a saturated chloro derivative of acyclic mono carboxylic classifiable under heading No. 2915.10 of the CET.

3. In view of the above, it is hereby clarified that Alpha Beta Dichloro Ethyl Acetate would be appropriately classifiable under sub-heading No. 2915.10 of the Schedule to the Central Excise Tariff Act, 1985. A copy of the Dy. Chief Chemist’s opinion is enclosed. (not printed)

[F. No. 120/4/88-CX.3]