"February, 1994" Archive

Circular No. 25/25/94-CX Dated 23/02/1994

Circular No. 25/25/94-CX (23/02/1994)

Cir.No. 25/25/94-CX It has been brought to the Board"s notice that there is no uniformity in the crediting of the collected on account of sale of rejects and 25% of production into Domestic Tariff Area by the EPZ/100% EOUs. This has been examined and it is clarified that such duty is charged under section 3 of the Central Excise & Salt A...

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Circular No. 680-Income tax dated 21-2-1994

Circular No. 680-Income tax (21/02/1994)

Circular No. 680-Income tax Clause (iii ) of the Explanation to section 115J, which was inserted by the Direct Tax Laws (Amendment) Act, 1989 with effect from assessment year 1989-90, provides for a deduction from the book profits attributable to a business, the profits from which are eligible for deduction under section 80HHC or 80HHD...

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Realisation of Revenue on Court”s order-excise duty

F.No. 275/33/92-CX.6.8A (21/02/1994)

It has been observed that in some cases, difficulty was being experienced to execute judgements delivered by various Courts in favour of the Department as banks are not prepared to honour their guarantees and pay up in terms of bank guarantees unless certified copies of the Court"s judgements are made available to them...

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Central Excise-Bright Steel Bars-Eligibility of exemption in terms of provisions of the notification No. 202/88-CE dated- 20.5.88

Circular No. 24/24/94-CX (21/02/1994)

Circular No. 24/24/94-CX Representations have been received that benefit of Notification No. 202/88- CE has been denied to the product commercially known as bright bars. In Rajkot Collectorate a view has been taken that bright bars are covered under the expression "Other bars and rods" referred at note I (m) of Chapter note to Chapter 72...

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Circular No. 23/23/94-CX Dated 16/2/1994

Circular No. 23/23/94-CX (16/02/1994)

Circular No. 23/23/94-CX Kind attention is invited to Board"s Circular F. No. 167/2/94 - CX.4 dated 11.1.1994 (copy enclosed as Annex.I) introducing a new numbering system in respect of Orders issued under Section 37-B and other Circulars/instructions/clarifications. This system is being followed in respect of the numbering of orders, is...

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Submitting summary of progress report on important cases of seizures / prosecutions / recovery-Regarding

Circular No. 22/22/94-CX.6 (15/02/1994)

Circular No. 22/22/94-CX.6 You are requested to furnish the details of recoveries exceeding Rs. 50 lakhs made in Central Excise case and progress of prosecutions launched to the Director General (Anti Evasion), New Delhi by 15th of every month....

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Circular No. 679-Income tax dated 11-2-1994

Circular No. 679-Income tax (11/02/1994)

Circular No. 679-Income tax The Board vide Circular No. 645, dated 15-3-1993 read with Circular No. 650, dated 31-5-1993 had clarified that luxury tax and such other taxes levied by the State Government will form part of the ‘room charges’ for the determination of applicability of the Expenditure Tax Act to any particular hotel...

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Simplification of procedure for payment of excise duty and distribution of liquid gas

Circular No. 21/21/94-CX.6 (11/02/1994)

Circular No. 21/21/94-CX.6 The matter has been examined by the Board. It is observed that Rule 9 and 49 and also Rule 173G of Central Excise Rules, 1944 pre-suppose payment of duty for each consignment by debit to account-current. It has, therefore, been decided that clearances of liquified gas in tanker lorries should not be allowed wit...

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Circular No. 678-Income tax dated 10-2-1994

Circular No. 678-Income tax (10/02/1994)

Circular No. 678-Income tax In the wake of the unfortunate earthquake which caused wide-spread devastation in certain areas of Maharashtra in the month of September, 1993, the Government of India has issued a Press Note informing the general public that all donations made to the Chief Minister’s Earthquake Relief Fund, Maharashtra, wil...

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Procedure for settlement of disputes with Public Sector Undertakings – Regarding

Circular No. 20/20/94-CX (10/02/1994)

Circular No. 20/20/94-CX Reference is invited to Board"s D.O.F. No. 275/68/91-CX.8A (Pt.) dt. 17.10.92 enclosing a copy of O.M. No. 53/3/91-Cab. dt. 31/21/91 issued by the Cabinet Sectt....

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Central Excise – Galvanisation – Whether it amounts to manufacture or not – Regarding

Circular No. 19/19/94-CX (09/02/1994)

Circular No.19/19/94-CX Representations have been received that in certain Collectorates the process of galvanisation has been treated as a manufacturing activity within the meaning of Section 2(f) of the Central Excise and Salt Act, 1944....

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Central Excise – Benefit of Notification No. 73/90-CE dated 20.3.1990 – Rural Automatic Exchanges – Regarding

Circular No. 18/18/94-CX (09/02/1994)

Circular No.18/18/94-CX In terms of notifications No. 73/90-CE dated 20th March, 1990, Concessional rate of duty of 15% have been prescribed for Rural Automatic Exchanges (RAX) (upto 512 Ports) subject to the condition that the manufacturer produces at the time of clearance a certificate from an officer not below the rank of General Mana...

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Classification of Surface Finishing & Electroplating Chemicals Regarding

Circular No. 16/16/94-CX (08/02/1994)

Circular No.16/16/94-CX 2. The mater was referred to the Chief Chemist, CRCL, New Delhi for his opinion in the matter. Chief Chemist, CRCL has stated (copy of the opinion enclosed) that the technical information available reveals that various substances or formulations are used for the treatment of the metal before it is electroplated. ...

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CE-Crediting of excess excise duty on levy sugar realised by Collectors of Central Excise to levy sugar price Equalisation Fund

Circular No. 15/15/94-CX (08/02/1994)

Circular No.15/15/94-CX Instances have come to the notice of the Board where sugar factories availed the duty concession prescribed under Notification No. 130/83 and 131/83 both dated 27.4.83 and as per Directorate of sugar"s order dated 4.11.87 the new sugar factories paid duty at the concessional rate of Rs. 38/- per quintal and collec...

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Circular No. 17/17/94-CX-6 Dated 6/2/1994

Circular No. 17/17/94-CX.6 (06/02/1994)

Circular No.17/17/94-CX.6 The procedural restriction envisaged in sub-rule (2) and (2A) of rule 224, read with sub-rule (2) of rule 173HG of the Central Excise Rule, 1944, regarding removal of excisable goods after 6 P.M. on the day preceding the Budget Day and also on the Budget Day, should be strictly enforced on all assessees, includi...

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Appointment of common adjudication authority – forwarding of Order No. 1A/94-CX-6 dated 3rd February, 1994

Circular No. 14/14/94-CX (04/02/1994)

Circular No.14/14/94-CX I am directed to enclose herewith a copy of Order No. 1A/94-CX-6 dated 3rd February, 1994 on the above subject. Order No. 1/94-CE dated 5th January, 1994 on the same subject stands cancelled....

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Central Excise – Determination of thickness of Laminated Safety Glass – Doubts regarding

Circular No. 13/13/94-CX (03/02/1994)

Circular No.13/13/94-CX Laminated Safety Glass falling under heading No. 7004.20 is chargeable to concessional rate of duty @ Rs. 31.50 per mm. thickness or part thereof per Sq. mt. in terms of S.No. 4 of Notification No. 68/87 dated 1.3.87 as amended....

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Circular No. 12/12/94-CX Dated 3/2/1994

Circular No. 12/12/94-CX (03/02/1994)

Circular No. 12/12/94-CX Representations have been received from the Consumer Electronics and TV Manufacturers Association that their member units who are engaged in the manufacture of black and white television sets (henceforth referred to as T.V.) have been asked to pay duty on black and white T.V. minus the picture tube. ...

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Circular No. 11/11/94-CX Dated 2/2/1994

Circular No. 11/11/94-CX (02/02/1994)

Circular No. 11/11/94-CX I am directed to invite your kind attention to Circular No. 33/90-CX.4 dated 28.08.1990 wherein it was clarified that Stampings and Laminations classifiable under Chapter 83 of the Central Excise Tariff Act, 1985 are not entitled to exemption as per S.No. 16 of the Table annexed to Notification No. 64/86 as amend...

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Levy of AED under Finance Act, 1985 on TV sets under Rule 13 of Central Excise Rules- Regarding

Circular No. 10/10/94-CX.6 (01/02/1994)

Circular No.10/10/94-CX.6 I am directed to refer to Para 2 of Board"s Circular No. 11/91-CX.6 dated the 3rd July, 1991 (F.No. 209/5/91-CX.6) on the above mentioned subject. It is advised that adjudication proceedings in respect of demands raised for A.E.D. on T.V. sets may be taken up since no such exemption from duty is being contempla...

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