C.No.l/63-STT/99, Dated 8th December, 2000.

I am directed to refer to your letter No.21-ap-Spl/DGARR./SS/ST/ RAW, dated 06.11.2000 and to state that the issue has been examined. The Notification No. SRO 714(I)/2000, dated 30.9.2000 mentions supplies of 'CNG Kits' and not 'cylinders' for exemption. On the other hand, the customs Notification No. SRO 38(I)/98, dated 21.1.1998 separately mentions conversion kits and cylinders. This clearly means that kits and cylinders are separate and distinct items, as is further confirmed by separate PCT headings. The rational for not extending the exemption to cylinder seems to be that cylinders are multi-purpose items, and have use other…