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Circular No.689/5/2003-CX I am directed to say that Board has observed that different practices are being followed in field formations on the issue of maintenance of records by first stage and second stage dealers and pre-authentication of invoices issued by second stage dealers/ dealers of imported goods. Instances have come to the notice of the Board that the proper records are not being kept by such dealers and the pre-authentication of the invoices by the central excise officers is still being insisted upon.
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, Ministry of Finance, Department of Revenue, No.14/2002-Central Excise (N.T.), dated the 8th March, 2002
In exercise of powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 read with sub-rule (1) of rule 3 and rule 33 of the Central Excise Rules, 2002, the Central Board of Excise and Customs makes the following further amendment in the notification of the Government of India
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of1957), Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India,
The principal notification No.32/99-Central Excise, dated the 8th July, 1999 was published in the Gazette of India, vide number G.S.R.508(E), dated the 8th July, 1999 and was last amended by notification No. 61/2002-Central Excise, dated the 23rd December, 2002, [G.S.R. 834 (E), dated the 23rd December,2002.
Circular No. 687/3/2003-CX I am directed to draw your attention to Board’s circular No. 21/89-CX6 dated 11.5.89 issued from F.No. 210/21/87-CX6, circular No. 153/64/95-CX dated 12.10.95 issued from F.No.209/47/95-CX6 and circular No. 262/96/96-CX dated 6.11.96 issued from F.No.209/36/96-CX6 wherein it has been
The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 6/2002-Central Excise, dated the 1st March, 2002 [G.S.R. 127 (E), dated the 1st March, 2002] and was last amended by notification No. 62/2002-Central Excise, dated the 31st December, 2002 [G.S.R. No. 858 (E), dated the 31st December, 2002.
from so much of the duty of excise leviable thereon under the said schedules, as is in excess of the duty that would have leviable on such goods under the said schedules, if sold by the manufacturer for delivery at the time of removal of such goods or at any other time nearest to the removal of such goods, where the manufacturer and the buyer are not related and the price is the sole consideration.
For the purposes of this exemption appropriate duties of excise shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 ( 1 of 1986), the additional duty of excise leviable under the Finance (No.2) Act, 1998 (21 of 1998) and the special additional excise duty leviable under section 147 of the Finance Act, 2002( 20 of2002), read with any relevant exemption notification for the time being in force.
The principal notification No. 6/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India, Extraordinary vide G.S.R 127 (E) dated the 1st March, 2002 and was last amended by notification No. 55/2002-Central Excise, dated the 7th November , 2002 (G.S.R 752 (E) dated the 7th November, 2002.
