The matter has been examined in consultation with the Controller General of Accounts(CGA). It has been stated by the CGA that after departmentalisation of accounts , in terms of rule 1-A, CTRs are applicable
Circular No.639/30/2002-CX I am directed to say that doubts have been raised whether the provision of Explanation 2(a) to Section 4A of the Central Excise Act, 1944 will apply in cases where an assessee declares two MRPs on a package and crossed out one MRP (generally the higher one) to show consumers that they would be saving by purchasing the product at the reduced 2nd MRP. The crossed out MRP is clearly visible.
As regards to Special Certification requirement for special preferential raw cane sugar under European Commission Regulation No. 2513/2001, the following endorsements may be made in respect of preferential sugar export to EU from India.
