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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
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 amendment in the notification of the Government of India Ministry of Finance
In exercise of powers conferred by rule 9 read with rule 32 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 36/2001-Central Excise (N.T.) dated the 26th June, 2001
Circular No.662/53/2002-CX I am directed to refer to Board Circulars No.593/30/2001-CX and 594/31/2001-CX, both dated 19.10.2001 on Central Excise Registration whereby Board had introduced a new process of Registration and allotment of 15 digit Registration Numbers (which would also serve as Excise Control Code Numbers) based on PAN issued by Income Tax Department. As per the reports received the Department has been able to allot 15 digit PAN based Registration Number to majority of the units but not to all.
In exercise of powers conferred by rule 9 read with rule 33 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. 35/2001-Central Excise (N.T.), dated the 26th June, 2001
In exercise of the powers conferred by sub-section (1) read with sub-section (4) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 214/86-Central Excise, dated the 25th March, 1986, namely.
(a) goods falling under Chapter 24 of the said First Schedule, and (b) goods produced from crude petroleum oils and falling under Chapter 27 of the said First Schedule,
