Circular No. 164/75/95-CX It has been represented to the Board by the Cotton Textile Export Promotion Council that Merchant Exporters of cotton made ups are facing difficulties in getting the rebate of duty paid at the inputs stage. It has been further stated that the merchant exporters were being allowed to export the goods directly from the factory of the manufacturer of export goods working under Rule 191A/ 12(1)(b) on AR-4/ AR-5
=The Government have decided that the private sector would also be involved in infrastructure development. Accordingly this sector has been allowed to open CFSs/ ICDs/ CPZs in addition to public sector agencies. The other intention of the Government has been to bring the Customs facilities to the doorstep of the exporting and importing community; therefore, many CFSs/ ICDs/ EPZs have been
I am directed to refer to notification No. 158/95-Customs dated 14.11.1995 issued in supersession of notification No. 98 / 95- Customs dated 26.5.95 for exempting from the whole of duties goods manufactured in India, when re-imported into India for the purpose of repairs, reconditioning, reprocessing, refining, remaking or similar process. As may be seen the new notification considerable enlarges
Circular No. 730 -Income Tax Section 172 of the Income-tax Act, 1961, deals with shipping business of non-residents. The scheme of section 172 is that every time a ship belonging to or chartered by a non-resident makes a voyage from a port in India, carrying passengers, live stock, mail or goods, shipped at the airport, 7½ per cent of the amount paid or payable on account of the carriage of the passengers, etc., is taken as the income and tax levied on such income at the rate applicable to a foreign company. The rate, at present, is 55 per cent
Circular No. 163/74/95-CX Some Commissioner have referred to difficulties in provisional release of goods/ vehicles before issue of S.C.N. particularly in Commissionerates which are having two Commissioners. It has also been brought to the notice of the Board that while in some Commissionerates, provisional release of the goods is granted by Commissioner-I, in other Commissionerates such release is granted by Commissioner -II and that, therefore, there is no uniform practice.
Circular No. 162/73/95-CX Kindly refer to the instructions contained in the Board”s D.O. letter F.No. 101/2/92-CX.2 dated 4th March, 1992 directing that a case should be transferred to the Call Book with the approval of Commissioner/ Commissioner (Judicial) / DG etc. as the case may be . It is further stated the Board”s Circular No. 53/90-CX.3 dated 6.9.1990, specifies the circumstances under which a pending case can be transferred to Call Book.
Circular No. 161/72/96-CX I am directed to say that doubts have been expressed regarding correct classification of PVC leather cloth also known as Rexine Cloth as to whether it will fall under Heading No. 39.21 or 59.03 of the Central Excise Tariff. Attention has been drawn to Section Note 1(d) of Section XI of Central Excise Tariff, Chapter Note 2(a)(5) of Chapter 59 and Chapter note 2(k) of Chapter 39.
Attention is invited to Ministry’s telex of even number dated the 21st Sept, 1995 whereby amendments made to Notifications under Duty Exemption Scheme and Export Promotion Capital Goods (EPGG) Scheme were communicated. Copies of the Notification Nos. 140/95-Csutoms to 147/95-Csutoms all dated 19th September, 1995 have also been forwarded with post copy of the said telex. These
I am directed to say that the Board has examined various representations from the associations of officers both from Customs and Central Excise side of the Department of officers both from Customs and Central Excise side of the Department regarding the administrative control ever the 100% EOUs / EPZs, set up under export promotion schemes.
Kindly recall the time frame committed to, by your stock exchange in the meeting of Executive Directors held on July 18, 1995. Please let us know the progress in the following activities relating to computerisation :
