"November, 1996" Archive

Duty Free clearance of Air conditioners for OE/ STP/ EHTP units

Circular No. 59/96- Custom Duty (29/11/1996)

Attention is invited to the notifications permitting duty free procurement of capital goods and spares of the capital goods, by the Units working under the schemes of 100% EOUs, Export Processing Zones, Electronic Hardware Technology Parks for Software Technology Parks. A doubt has arisen whether duty free procurement of airconditioners i...

Read More

Recovery of duty from the custodians on goods pilfered after unloading in customs area – Clarification reg.

Circular No. 58/96-Custom Duty (29/11/1996)

I am directed to refer sub-section 3 of section 45 of the Customs Act, 1962 inserted by clause 58 of the Finance Act, 1995 for recovery of duty from the custodians on goods pilfered after unloading in customs area...

Read More

Circular No. 275/109/96-CX Dated 26/11/1996

Circular No. 275/109/96-CX (26/11/1996)

Circular No. 275/109/96-CX I am directed to invite attention to the various points raised with regard to availing of credit under the Modvat Scheme, documentation and procedure to be followed. In this connection the points raised by trade and the Commissioners and the Clarification ...

Read More

Central Excise – Issue of Notification No. 36/96-Central Excise (N.T.) Dated 20-11-96- Regarding

Circular No. 273/107/96-CX (21/11/1996)

Circular No. 273/107/96-CX Please find enclosed* herewith Notification No. 36/96-CE (NT) issued in order to give effect to the self-assessment procedure. The implications of various amendments have already been elaborated in Board"s Circular No. 249/83/96-CX dated 11.10.96....

Read More

Format of the revised Personal Ledger Account – Regarding

Circular No. 274/108/96-CX (21/11/1996)

Circular No. 274/108/96-CX I am directed to draw your attention to the revised proforma of the Personal Ledger Account (PLA) annexed with Circular No. 249/83/96-CX dated 11th October, 1996 and to say that no notification is being issued for revised proforma because the existing proforma was also prescribed only be an executive instructio...

Read More

Circular No. 272/106/96-CX Dated 21/11/1996

Circular No. 272/106/96-CX (21/11/1996)

Circular No. 272/106/96-CX Attention in invited to Notification No. 36/96-C.E. (NT) dated 20.11.96 whereby the new Sub- rule 3A has been inserted in Rule 173C, of the Central Excise Rules, 1944 (Hereinafter referred to as "the said rules"), whereby an assessee is required to declare to the proper officer his marketing pattern, discount s...

Read More

Circular No. 270/104/96-CX Dated 18/11/1996

Circular No. 270/104/96-CX (18/11/1996)

Circular No. 270/104/96-CX Representations have been received regarding difficulties being faced in despatching liquid gases in tanker lorry on account of the exceptional nature of the gods whereby the quantity of delivery can be ascertained only after the goods are actually delivered from the specialised cryogenic tankers into the tanke...

Read More

Resolving of Disputes between Public Sector Undertakings & the Govt. Departments

Circular No. 269/103/96-CX (15/11/1996)

Circular No. 269/103/96-CX A case has come to the notice of the Board wherein a Commissioner of Central Excise held mutual discussion with a Public Sector Undertaking and decided the case in favour of the Public Sector Undertaking....

Read More

Show Cause Notices issued must reveal grounds for extended period

Circular No. 268/102/96-CX (14/11/1996)

Circular No. 268/102/96-CX It has been observed by the Board that CEGAT, in some cases, had held that show Cause Notice are time barred in as much as ingredients of suppression of fact, willful mis-statement, etc. have either not been stated in the SCN or have not been substantiated as laid down by the Supreme court in the case of Commis...

Read More

CBEC – Circular No. 56/96-Custom Duty Dated 14/11/1996

CBEC - Circular No. 56/96-Custom Duty (14/11/1996)

I am directed to refer to amended section 142(1) of the Customs Act, 1962 read with Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules 1995, which enable the Department to create a legal framework to realise dues of the Government by attaching, distraining movable and immovable property of the person and ...

Read More