The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 43/2000-Central Excise, dated the 18th August, 2000 [ G.S.R. 665(E), dated the 18th August, 2000] and was last amended vide notification No.37/2001-Central Excise, dated the 17th July, 2001 [G.S.R.538 (E), dated the 17th July, 2001.
In spite of the enunciation of law in ACC, Entry 25 has not stood revived or restored into the Sixth Schedule of the Act. Therefore the Authorities under the Act cannot levy tax under the Act in regard to transfer of property in goods involved in processing photo negatives and supplying of photo prints and photographs, as if Entry 25 has stood restored in the Sixth Schedule to the Act.
Circular No.728/44/2003-CX I am directed to say that Board has been emphasizing the need for a quick, easy to use and reliable communication system to communicate Board’s instructions to the field formations and quick and efficient collection of structured information from field formations. After the reorganization of field formations done in November 2002 increasing the number of Chief Commissioners and Commissioners, the need has been felt very strongly.
Similarly, vide section 133 of the Finance Act, 2002, an amendment was made in the Central Excise Act, 1944, so as to make the provisions of the Central Excise Act, 1944, inapplicable to goods manufactured or produced within the Special Economic Zones. This provision was also to come into force from a date to be notified by the Government.
Import allowed through IOC, subject to para-2.11 of the Exim Policy, except for the companies who have been granted rights for marketing of transportation fuels in terms of Min. of P&NG’s Resolution No.23015/1/2001-MKT dated 8.3.2002 including HPCL, BPCL & IBP who have been marketing transportation fuels before this date.
Circular No.727/43/2003-CX I am directed to invite your attention to Board’s Circular No.348/64/97-CX dated 28th October, 1997. In this Circular, Board has clarified that technical grades of pesticides, insecticides, etc. in bulk form will fall outside the scope of chapter 38.08 and will be assessed on merits under Chapter 28 & 29 which are relevant chapters for chemicals in general or under heading 38.23, depending on whether these are separately chemically defined compounds or not.
The principal notification No. 23/2002-Customs, dated the 1st March, 2002 was published in the Gazette of India vide number G.S.R. 120(E), dated the 1st March, 2002 and was last amended vide notification No. 100/2003-Customs, dated the 3rd July, 2003.
in the proviso, in clause (c), for the figures and words 1st day of August, 2003, the figures and words 1st day of October, 2003 shall be substituted;
The principal notification No. 6/2002-Customs, dated the 1st March, 2002 was published in the Gazette of India vide number G.S.R. 127(E), dated the 1st March, 2002 and was last amended vide notification No. 57/2003-Customs, dated the 27th June, 2003 [G.S.R. 518(E), dated the 27th June, 2003.
Notification No.182 – Income Tax In Ministry of Finance (Department of Revenue, Central Board of Direct Taxes) notification bearing S.O. 1299(E) dated 10th December, 2002, published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (ii) at page 7
