The principal rules were published in the Gazette of India vide notification No. 5/2002-Central Excise (N.T.), dated the 1st March, 2002 vide number GSR 144 (E), dated the 1st March, 2002, and were last amended vide notification No. 46/2003-Central Excise (N.T.), dated the 14th May, 2003, number GSR 406 (E), dated the 14th May, 2003.
Circular No. 721/37/2003-CX I am directed to refer to Board’s Circular No.470/36/99-CX dated 19.7.99 on the above subject whereby the field formations were informed that the Department’s appeal against the CEGAT order in case of M/s. West Coast Industrial Gases Ltd. Vs. Commissioner of Central Excise has been admitted by the Supreme Court. Accordingly, they were asked to take necessary action to safeguard revenue interest.
Notice updates import procedure for vegetable fats under the India-Nepal Treaty, adding STC as an eligible importer alongside CWC.
It shall be the responsibility of the jurisdictional Superintendent of Central Excise that while issuing Certificate about export performance in terms of Para 3.1(c) or about the fact of payment of central excise duty for the purpose of para 3.1(d), he satisfies himself about the genuineness of the declaration being given by the license holder.
It may be noted that the new sections incorporated in the Finance Act, 1989 contain provisions relating to imprisonment and fine for failure to pay inland air travel tax to credit of the Central Government. The new provisions enable the Central Government to take action against the defaulting airlines, which fail to deposit the Inland Air Travel Tax to the account of Central Government in spite of having collected the same from the passengers.
