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Circular No. 669/60/2002-CX In Circular No.657/48/2002-CX dated 5th September 2002 issued from file of even number
Notification No. 34/2002-Central Excise (N.T.) In pursuance of paragraph 2 of the notification of the Government of India, erstwhile Ministry of Finance, (Department of Revenue), No.14/2002-Central Excise (N.T.) dated the 8th March, 2002[( G.S.R. 182 -(E) dated the 8th March, 2002)]the Central Board of Customs and Excise notifies that the said notification shall come into effect on and from the 25th day of October, 2002
Circular No.668/59/2002-CX I am directed to refer to Board’s Circular No.662/53/2002-CX dated 17.9.2002 on Central Excise Registration which details the new procedure for Registration providing inter alia for automatic generation of temporary 15-digit Registration Number for the assessees not having PAN. The new temporary number will be automatically generated by the system on 1.10.2002.
The Central Government exempts excise duty on jute intermediates consumed in the same factory for manufacturing, recognizing past non-levy practices.
Circular No. 667/58/2002-CX It was clarified therein that in the context of notifications which exempt specified goods provided such goods have been made from other goods on which appropriate duty of excise has already been paid, the benefit would be available even if the inputs are exempted from excise duty.
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. 47/2002-Central Excise, dated the 6th September, 2002 [G.S.R. 626 (E), dated the 6th September, 2002.
Circular No. 666/57/2002-CX I am directed to say that the Board had issued a Circular No.231/65/96-CX dt.12.7.96 clarifying that assemblies or sub-assemblies of parts of air conditioning machines are different from “parts” and therefore the exemption available to ‘parts’ would not apply to ‘assemblies/sub-assemblies’. This clarification was given in the context of a manufacturer clearing the cooling units and the condensing units of split air-conditioners
Circular No. 665/56/2002-CX I am directed to refer to the subject cited above and to say that in the absence of a corresponding provision to rule 57R(2) of Central Excise Rules, 1944 in new rules effective from 1.7.2001, a doubt has arisen whether cenvat credit shall be available on the capital goods used in manufacturing of intermediate goods exempt from payment of duty
Circular No.664/55/2002-CX the words, figures and brackets “F.No.201/6/2001-CX.6(Pt.)” appearing at the top of the opening page may be read as “F.No.201/6/2002-CX.6(Pt.)”.
Circular No. 663/54/2002-CX I am directed to refer to the present procedure of Accountal of Petroleum Products movements through pipelines without payment of duty governed by instructions of Board vide letter 20/1/66-CX III dated 12.5.66 as amended by letter F.No. 11A/14/70-CX8 dated 7.6.71. As per these instructions, the consignment wise ARE-3 is generated at the refinery end and the re conciliation is carried out annually. At the end of the year, the quantities of ‘line fill’ and ‘intermix’ are determined
