Circular No. 279/113/96-CX M/s Indian Oil Corporation Ltd. had availed exemption under Notification No. 120/84-CE dated 11.5.84 in respect of clearances of circulating oils and hydraulic oils from refinery situated at Trombay. SCN”s were issued for imposition of penalty on the ground that these oils were not ordinarily used as lubricating oils.
Circular No. 278/112/96-CX Representations have been received to the effect that additional duty of excise under Additional Duty of Excise (Textile & Textile Articles) Act, 1978 (hereinafter referred to as the said Act) is being demanded on goods exported under bond under rule 13 of Central Excise Rules, 1944 causing undue hardship to exporters and it has, therefore, been requested to issue a suitable clarification.
Your attention is invited to Notifications No. 13/81-Cus. dated 9.2.1981 and 138/91-Cus. dated 22.10.1991, which allows duty free import of capital goods, raw materials etc. to software development units for exports. These units could be 100% EOUs or and be situated in Software Technology Complex. Notification No. 88/96-Cus. and 89/96-Cus. both dated 19th Nov., 1996 have been issued
Notification No. 81/95- Customs dated the 31st March, 1995 has been amended by Notification No. 87/96-Cus. dated the 18th November, 1996(Copy enclosed)1 to provide that jobbing operations would not be carried out in a Ware House under the provisions of
