Please refer to Ministry’s Circular No. 12/95-Customs Dated 20th February, 1995 (Board’s F. No. 605/14/95-DBK) regarding issue of Telegraphic Release Advices (TRAs) for imports under DEEC Scheme. Representations have been received from Custom Houses
Circular No. 127/38/95-CX I am directed to invite your attention to Board”s letter F.No. 333/33/93-TRU dated 17.3.94 wherein it was stipulated that SSI units having value of clearances less than Rs. 30 lacs need not file a declaration but can send a plain letter with name and address of manufacturer and description of excisable goods being manufactured by him by registered post to the Collector of Central Excise.
Satish Chandra Gupta Vs Assessing Officer (ITAT Delhi): Relief granted for delayed house construction under Section 54 due to reasons beyond the assessee’s control.
Circular No. 126/37/95-CX I am directed to say that with a view to have proper accountal of the raw materials used in the manufacture of cigarettes; Trade Notices have been issued by different Collectorates prescribing maintenance of accounts in respect of different raw materials used in the manufacture of cigarettes
The undersigned is directed to say that a number of complaints are being received by the Board from passengers alleging that when they approached the customs authorities for clearance of their unaccompanied baggage containing household and personal effect under T.R. facility, they were harassed and their goods were seized / detained by the customs authorities and they were forced to write
I am directed to say that it has come to the notice of the Board that in the event of partial conversion of a DTA unit to a 100% EOU/ EHTP/ STP unit, etc. and vice versa, after necessary approval from the competent authority, both 100% EOU/ EHTP/ STP etp. units as well as the DTA unit function from the same or adjacent premises
I am directed to say that as per the provisions of the notifications issued under Rule 13 and Rule 14 of the Central Excise Rules, 1944, the export of excisable goods to Nepal and Bhutan is permissible under bond without payment of excise duty subject to certain
Consumer Electronics and TV Manufacturers Association have brought to the Ministry’s notice some difficulties being faced by them in clearance of inputs required for manufacture of Electronic goods in terms of proviso to clause (a) of Explanation (iii) of notification
Circular No. 125/36/95-CX I am directed to say that doubts have been raised regarding the interpretation of certain notifications under which exemption from excise duty has been given on certain goods manufactured from duty paid goods.
Notification No.S.O.438(E) – Income Tax In exercise of the powers conferred by item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies 10.5% Tax-free Bonds (IInd Series Issue) bearing distinctive numbers 250001 to 750000 of rupees one thousand each of the aggregate value of rupees fifty crores only, to be issued by the Indian Renewable
