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Circular No. 648/39/2002-CX I am directed to refer to Part III of Chapter 7 of Central Excise Manual issued in September 2001relating to Simplified Export Procedure for exempted units and to say that representations from small scale manufacturers have been received by Board with a request to accept Sales Tax documents as proof of export for the supplies made to other domestic manufacturers who use the said goods in manufacture/packing of goods for export
Whereas the Central Government is satisfied that a practice was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Excise Act), on the bodies built by independent body builders on the motor vehicle chassis
In exercise of the powers conferred by rule 18 of the Central Excise Rules, 2002, Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.40/2001-Central Excise (N.T.), dated 26th June, 2001
In exercise of the powers conferred by rule 19 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance, (Department of Revenue) No.42/2001-Central Excise (N.T.), dated the 26th June 2001
Circular No.645/36/2002-CX I am directed to refer to Board’s Circular No.101/12/95-CX.8 dated 22.02.95 which stipulates reversal of modvat (cenvat) credit taken on the inputs which are subsequently written off being obsolete or unfit for use.
Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) on Aviation Turbine Fuel, falling under Chapter 27 of First Schedule to the Central Excise Tariff Act, 1985 (8 of 1986) under the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act) and according to the said practice
Circular No.644/35/2002-CX I am directed to say that doubts have been raised regarding the valuation of computer systems sold along with software. The software can be of two types. One is the “systems software” or “operating software” which is designed to control the operation of the computer system. The other software is the application software which is developed for specified applications only
The principal notification No. 14/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India, Extraordinary, vide number G.S.R. 135 (E), dated the 1st March, 2002 and was last amended by notification No. 26/2002-Central Excise, dated the 27th April, 2002 [G.S.R. 305 (E), dated the 27th April, 2002.
Circular No.643/34/2002-CX I am directed to refer to Board’s letter F.No.354/81/2000-TRU dated 30th June 2000 clarifying certain points relating to the new valuation provisions made effective from 1.7.2000.
Circular No.642/33/2002-CX I am directed to refer to sub-rule 2 of rule 20 of Central Excise Rules, 2002 read with Notification No 46/2001 – Central Excise dated 26.6. 2001 relating to warehousing of excisable goods for the purpose of export and Board’s Circular No. 581/18/2001-CX, dated 29th June 2001 (modifiedby Circular No.626/17/2002-CX dated 06-03-2002), specifying conditions, procedures, class of exporters and places for the said purpose
