"March, 1996" Archive

Levy of Central Excise duty on interest recovery payment- Board”s ruling under Section 37-B Order- Clarification reg

Circular No. 194/28/96-CX (29/03/1996)

Circular No. 194/28/96-CX In the Case of U.O. I. & Others v. M.R.F. Ltd & others, the Hon"ble Supreme Court in its order dated 3.5.95 has decided that in case of sales where payments are received quite dated 3.5.95 has decided that in case of sales where payments are received quite some time later if interest is charged from the date of...

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Circular No. 193-27/96-CX Dated 27/3/1996

Circular No. 193/27/96-CX (27/03/1996)

Circular No. 193/27/96-CX I am directed to draw your attention to Notification No. 8/96-CE(NT) dated 20.3.96 on the above subject and to say that the Board hereby authorised all the Chief Commissioners to permit the entry or retention of duty paid goods in the factory of warehouse...

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Central Excise- Classification of can regulators- Regarding

Circular No. 192/26/96-CX (27/03/1996)

Circular No. 192/26/96-CX I am directed to invite your kind attention to Circular No. 7/87-CX dated 24 June, 1987 wherein it was clarified that the resistance type and choke type fan regulators are classifiable under sub-heading 8414.20 of the Schedule to the Central Excise Tariff Act, 1985, along with fans. Doubts have been expressed re...

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Central Excise – Classification of pigtail/ patch cord made of fibres – Classification regarding

Circular No. 191/25/96-CX (27/03/1996)

Circular No. 191/25/96-CX Doubts have been expressed about the classification of pigtails and patchcords as to whether the products are classifiable under chapter heading 85.44 as optical fibre cables, made up of individually sheathed fibres or under heading 90.01 as optical fibre cables other than those of heading 85.44 or under heading...

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Central Excise -Oxygen lancing pipes – Whether it amount to manufacture or not – Regarding

Circular No. 190/24/96-CX (27/03/1996)

Circular No. 190/24/96-CX The steel pipes and tubes are classifiable under Chapter 73 of the Central Excise Tariff Act, 1985. The steel tubes are cold drawn and in the process, the outer diameters get reduced. After cleaning the the end of the tubes and removing the burs, the same are threaded and steel soket is fixed thereon. These and ...

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Machinery etc. for ammonia unit for captive consumption is entitled to exemption

Circular No. 18/96-Custom Duty (26/03/1996)

I am directed to say that doubts have been expressed regarding applicability of Notification No. 66/94- Cs. dated 1.3.94 exempting equipment's/ apparatus etc. imported for renovation or modernisation for a "fertiliser plant" to goods imported for the "ammonia ...

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Passbook Scheme – Declaration on un prescribed form

Circular No. 17/96-Custom Duty (26/03/1996)

Your Attention invited to Ministry's Circular No. 62/95-Customs dated 7th June, 1995 and 115/95- Customs dated dated the 8th November, 1995 relating to Pass Book Scheme...

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Central Excise- Classification of track insulating liners used by the Railways – Regarding

Circular No. 189/23/96-CX (26/03/1996)

Circular No. 189/23/96-CX I am directed to say that doubts have arisen about the classification of track insulating materials of plastics such as insulating liners, insulating end post, insulating plates, glass filled nylon liners, washers etc. manufactured for use by Railways. These products are reportedly used by the Railways for elect...

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Classification of Animal Feed supplements under Sub-heading No. 23.02 or 29.36 or Chapter 30 – Instructions – regarding

Circular No. 188/22/96-CX (26/03/1996)

Circular No. 188/22/96-CX It has been brought to the notice of the Board that a large number of products with different compositions are being cleared as "animal feed supplements" / additives/ premixes etc. but are benign classified either under heading 23.02 or heading 29.36 or under Chapter 30 of the Central Excise Tariff in various Co...

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Notification No. S.O.249(E)-Income Tax Dated 26/3/1996

Notification No. S.O.249(E)-Income Tax (26/03/1996)

Notification No. S.O.249(E)-Income Tax In exercise of the powers conferred by sub-clause (ii) of clause (10AA) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to the maximum amount receivable by its employees as cash equivalent to leave salary in respect of the period of earned leave at their ...

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