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Attention is invited to Board’s Circular No. 746/62/2003-CX dated 22nd September 2003 issued vide F.No . 390/85/2003-JC and Circular No. 710/26/2003-CX dated 23rd April 2003 issued vide F.No .390/198(M-2)/2002-JC, wherein field formations were sensitized on the need to remove deficiencies and inadequacies in the manner of filing department appeals. As you are aware
all goods specified in the First Schedule to the Central Excise Tariff Act, 1985( 5 of 1986) , when brought in for the purpose of trading by the trading units which were in existence prior to the 31st March,2002 and having valid letter of permission to continue under the Export Oriented Undertaking Scheme.
In exercise of the powers conferred by clauses (i) and (ii) of section 133 of the Finance Act, 2002 (20 of 2002), the Central Government hereby further amends the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 58/2003-CENTRAL EXCISE (N.T.), dated the 22nd July, 2003
The principal notification No. 58/2003-CENTRAL EXCISE, dated the 22nd July, 2003, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R 575 ( E), dated the 22nd July, 2003 and was last amended by notification No.77/2003-Central Excise, dated the 29th November, 2003 [G.S.R. 812 (E), dated the 29th November, 2003.
The principal notification No. 7/2003-Central Excise, dated the 1st March, 2003 was published in the Gazette of India vide number G.S.R. 137(E), dated the 1st March, 2003 and was last amended vide notification No. 75 /2003-Central Excise, dated the 27th October, 2003[G.S.R. 842(E), dated the 27th October, 2003.
In exercise of the powers conferred by sub-rule (2) of rule 3 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), number 14/2002-Central Excise (N.T.), dated the 8th March, 2002
n the said notification, in Annexure II, under heading ‘2. JAMMU PROVINCE’, in sub-heading ‘(I) DISTRICT JAMMU’, under heading ‘(C) Existing location run by Directorate of Industries and Commerce’, in the Table, against S.No. 2, in column ‘Name of the Industrial Area’, for the entry “E.P.I.P. Kartholi Bari Brahamana”, the entry “SIDCO Industrial Complex Bari Brahmana or E.P.I.P. Kartholi or Village Kartholi or Village Birpur”, shall be substituted.
I am directed to state that instances have come to the notice of the Board that even after the completion of one month period from the due date where the amount of duty outstanding and the interest payable thereon are not paid within the due date, immediate necessary action as per law to recover such arrears is not taken by the field officers. It has also been represented to Board by Trade and Industry that in the event, the duty is not being paid by the manufacturer of the goods
Please refer to Board’s Circular No.744/60/2003-CX Dated 11.09.2003, whereby it was informed that Department’s appeal on the above issue, in the case of T.V.S. Suzuki Ltd., has been dismissed by the Hon’ble Supreme Court vide their judgment dated 06.08.2003 [reported in 2003 (156) ELT 161 (SC)] and that the said judgment has been accepted by the Board.
Kind attention is invited to the judgment of the Hon’ble Supreme Court in the case of Commissioner of Customs, Chennai vs. M/s. Yeses International [2001 (133) ELT 526 (SC)], on the above subject. As indicated in Para 6 of the said judgment, as regards the demurrage charges, counsel for the Department had stated that they cannot be included in the assessable value.
