Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Subject: Central Excise – Monthly payment of duty by SSI- withdrawal of instruction consequent to changes brought in Budget 2000-2001.
Attention is invited to this Ministry’s guidelines on the above subject circulated under Circular No. 74/1997-Cus. (F. No. 609/443/97-DBK) dated the 30th December, 1997, and amended vide Circular4 No. 16/2000-Custom dated 24.02.2000.
2. It has been noticed that while issuing the above mentioned guidelines, the intension was to include the provision for conversion of Passbook Shipping Bills (under old Passbook Scheme) into drawback shipping bills also, in additional to other provision in the said Circular, but the same was left out inadvertently. Such conversion shall be carried out only in situations laid down in Board’s Circular No. 71/97-Cus. Dated 23.12.97.
3. In view of this, it is clarified that the fuidelines contained in this Ministry’s Circular No. 74/97-Cus. Dated 30.12.97 shall also apply to the conversion of Passbook Shipping Bills (under old Passbook Scheme) into drawback shipping bills in situations laid down in the said Circular No. 71/97-Cus and request for such conversion shall be considered by the concerned Commissioner of Customs.
This may be brought to the notice of Staff and trade by issue of suitable standing Orders/Public Notices.
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