"January, 1997" Archive

Circular No. 294/10/94-CX Dated 30/1/1997

Circular No. 294/10/94-CX (30/01/1997)

Circular No. 294/10/94-CX It has been represented to the Board that certain rebate claims are not being sanctioned to the merchant exporters who have purchased the goods, such as two-wheelers, from the depots of the manufacturers on the grounds that the condition specified in Notification No. 41/94-CE(NT)/dated 22.9.94 that the goods sho...

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Marking of invoices by First Stage Dealer and Second Stage Dealer – Reg

Circular No. 293/9/97-CX (24/01/1997)

Circular No. 293/9/97-CX It has been represented to the Board that after issue of Notification 25/96-CE dt. 31.08.96, the all the copies of the invoices issued by the dealers have to be boldly marked as FIRST STAGE DEALER and SECOND STAGE DEALER, as the case may be. Since the assessees already have huge stock of stationary printed, they ...

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Condonation limit for storage loss, handling loss and transit loss in respect of Natural Gasoline Liquid (NGL) – regarding

Circular No. 292/8/97-CX (24/01/1997)

Circular No. 292/8/97-CX It is been reported to the Board that Natural Gasoline Liquid (NGL) is a highly volatile item and losses are noticed due to evaporation during the course of loading, unloading, transportation and warehousing / storage of this item and therefore a Condonation limit for storage losses, transit losses and handling l...

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Circular No. 291/7/97-CX Dated 20/1/1997

Circular No. 291/7/97-CX (20/01/1997)

Circular No. 291/7/97-CX I am directed to invite your attention to the instructions issued vide telex of even number dated 15.1.1997 regarding the subject matter....

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Adjudication of cases – Issue of show cause notice – Revision of instructions reg

Circular No. 290/6/97-CX (20/01/1997)

Circular No. 290/6/97-CX As per existing instructions, a party has an option to waive show cause notice provided the charges are explained to the party. However, it has come to the notice that in some cases such waiving of show cause notice is creating problems particularly when cases involve offences or high stakes and / or involve offe...

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Whether air-conditioners are covered by Notification No. 1/95-Central Excise Dated 4-1-95-Reg

Circular No. 289/5/97-CX (17/01/1997)

Circular No. 289/5/97-CX Representations have been received to the effect that consequent to Board"s letter of even number date 26.8.96 wherein it was mentioned that the benefit on notification No. 1/ 95-CE dated 4.1.95 cannot be extended to goods, inter - alia, air-conditioners used for maintenance/ repair of machinery, computer, etc.,...

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Central Excise – Provisional Assessment – Procedure & Monitoring System -Reg

Circular No. 288/4/97-CX (14/01/1997)

Circular No. 288/4/97-CX Consequent upon introduction of self assessment system, amendments in Rule 9B has been affected by Notification No. 36/96-CE(NT) dated 20.11.96 to align it to the new system. The assessee may request for provisional assessment in two situations...

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Determination of Assessable value – Equalisation of freight in cases of multi product, multi factory companies

Circular No. 287/3/97-CX (14/01/1997)

Circular No. 287/3/97-CX Sub-Section (2) of Section 4 of the Central Excise Act, 1944 provides for exclusion of the cost of transportation from the place of removal to the place of delivery, from the value of excisable goods, where the price thereof for delivery at the place of removal is not known and the value is determined with refere...

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EPCG & Duty Exemption Scheme -DEEC/ EP Copy of SBs no longer required for discharge/waiver of Bond

Circular No. 1/97-Custom Duty (13/01/1997)

Attention is invited to Ministry's Circular No. 131/-95-Customs dated 20th December, 1995, 24/96-Cus. Dated 19th April, 1996 and 40/96-Customs dated 19th July, 1996 specifying the procedure for monitoring of export obligation under Duty Exemption Scheme and E.P.C.G. Scheme....

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Circular No. 286/2/97-CX Dated 13/1/1997

Circular No. 286/2/97-CX (13/01/1997)

Circular No. 286/2/97-CX On gate passes issued by 100% EOU for the period 1.4.94 to 10.8.94 and on invoices issued by such units for the period 11.8.94 to 12.2.96 on the ground that these documents were not prescribed as a document for the purpose of Modvat....

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