It is therefore, clarified that as per S.No. 16 of Schedule 2 Appendix 1 of the book titled ” ITC(HS) Classifications of Export and Import Items, 1997-2002, ” export of onion as a part of assorted vegetables is allowed freely upto twenty kg. only per consignment by air to all permissible destinations subject to any other law for the time being in force despite the continuing restriction on the export of onions.
Circular No. 441/7/99-CX I am directed to refer to Notification No. 7/99-CE(NT) dated 9/2/1999 issued to amend Modvat Rules. The aforesaid notification has been issued to insert sub-rule (11) in Rule 57G and sub-rule(13) in Rule 57T of the Central Excise Rules, 1944 so as to empower the Assistant commissioner of Central Excise having jurisdiction over the factory of the manufacturer to allow credit of duty paid on inputs/capital goods ignoring minor procedural lapses in falling the declaration or the invoice/document based on which credit is to be taken.
