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Notification No. 35/2003-Central Excise exempts first clearances of fabrics for home consumption up to ₹20 lakhs from excise duty, effective from 30th April 2003.
“normal rate of duty” means the duty of excise specified in the First Schedule to the said Central Excise Tariff Act read with any relevant notification (other than this notification) issued under sub-section (1) of section 5A of the said Central excise Act.
Circular No.710/26/2003-CX In the recent months several instances have come to the notice of the Board wherein it has been observed that deficiencies and inadequacies in the manner of filing appeals are repeatedly diluting the department’s case before various appellate fora. Your attention is invited in this regard to various circulars issued by the Board pertaining to proper filing and monitoring of appeals, procedure regarding the same,
Circular No. 709/25/2003-CX I am directed to refer to Board’s Circular No. 610/1/2002-CX dated 1.1.2002 wherein the facility of storage of non-duty paid goods outside the factory premises which was available under erstwhile rule 47(5) of Central Excise Rules, 1944 has also been granted under Central Excise (No.2) Rules, 2001 subject to adequate revenue safeguards.
Circular No. 708/24/2003-CX I am directed to say that following the recent measures like withdrawal of deemed credit and removal of SSI exemptions on textiles and textile articles, a large number of Powerloom Weavers/ Hand Processors/ Dealers of Yarns and Fabrics/ Manufacturers of Ready Made Garments are now required to be registered with Central Excise. In this connection, trade has brought to the notice of the Board the harassment on account of the complexities in the Registration process with Central Excise.
In exercise of the powers conferred by rule 9 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 erstwhile Ministry of Finance (Department of Revenue), number 35/2001-Central Excise (N.T.), dated the 26th June, 2001
In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules to amend the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001
(1) These rules may be called the CENVAT Credit (Eighth Amendment) Rules, 2003. (2) They shall come into force on the date of their publication in the Official Gazette.
Circular no. 707/23/2003-CX For the purpose of processing application for ad-hoc exemption to an institution/organisation under Central Excise Act, guidelines issued vide CBEC Circular no.33 issued vide F.No. 467/43/99-Cus-V dated 13th June 1999 has been made applicable. In order to bring uniformity and simplicity in processing such applications for ad-hoc exemption, the procedure detailed as following is required to be observed.
In exercise of the powers conferred by sub-rule (3) of rule 9A of the Central Excise Rules, 2002, the Central Government, hereby declares, for the purposes of the said rule, the amount of credit of duty, as specified in column (3) of the table below, on inputs lying in stock or in process or on inputs contained in finished goods lying in stock, as specified in the corresponding entry in column (2) of the said Table
