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Deputy Secretary to the Government of IndiaNote: The principal notification No. 6/2002-Central Excise dated the 1st March 2002, published vide G.S.R. 127(E) dated the 1st March 2002, was last amended vide Notification No.5/2005-Central Excise, dated the 1st March 2005 published vide G.S.R. 125 (E), dated the 1st March 2005.
‘Explanation.- For the purposes of chapter 57 the term “machines” shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitting guns.
Liquefied Petroleum Gases (LPG) falling under tariff items 2711 12 00, 2711 13 00 and 2711 19 00 of the said First Schedule
For the purposes of this notification, “Freely convertible currency” means Asutralian Dollars, Austrian Schillings, Baharin Dinars, Belgian Francs, Canadian Dollars, Danish Kroners, Deutsche Marks, European Currency Units (Euros), French Francs, Hongkong Dollars, Italian Lire, Japanese Yen, Kuwaiti Dinars, Malaysian Dollars, Netherlands Guilders, Norwegian Kroners, Pounds Sterling, Singapore Dollars, Swedish Kroners, Swiss Francs and the U.S.A. Dollars
I am directed to refer to Boards letter No. 6/39/2000-CX.I dated 1.7.2002 clarifying certain points relating to the Central Excise Valuation (Determination of Price of Excisable Goods) Rules,2000.
In the CENVAT Credit Rules, 2004, in rule 6, in sub-rule (3), in clause (a), after sub-clause (vii), the following sub- clauses shall be inserted
If the assessee fails to pay the amount of duty by due date, he shall be liable to pay the outstanding amount along with interest at the rate specified by the Central Government vide notification under section 11AB of the Act on the outstanding amount, for the period starting with the first day after due date till the date of actual payment of the outstanding amount
I am directed to refer to Circular No. 784/17/2004-CX dated 30.04.2004 on the above subject which directed the field formations to keep show cause notices pertaining to above issue pending until the department’s SLP was finally decided by the Hon’ble Supreme Court
Whereas the Central Government is satisfied that chassis fitted with engines, for the motor vehicles, whether or not fitted with a cab, should be classified and levied to the rates of duty in force till 27th February, 2005 for Heading No. 8706 even after the coming into effect of Central Excise Tariff (Amendment) Act, 2004 (5 of 2005.
In this year’s budget 2005-06, an excise duty of 2% has been imposed on branded articles of jewellery of heading 7113 of the Central Excise Tariff. The duty is leviable only if the brand name or the trade name, as defined, is indelibly affixed or embossed on the article of jewellery itself.
