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Circular No.639/30/2002-CX I am directed to say that doubts have been raised whether the provision of Explanation 2(a) to Section 4A of the Central Excise Act, 1944 will apply in cases where an assessee declares two MRPs on a package and crossed out one MRP (generally the higher one) to show consumers that they would be saving by purchasing the product at the reduced 2nd MRP. The crossed out MRP is clearly visible.
Circular No. 638/29/2002-CX I am directed to state that on a reference from Commissioner of Central Excise, Madurai on the above mentioned subject , the matter regarding Central Excise duty free supply of LSD and HSD to the research vessels has been examined by Board in the context of the provisions of Customs Act,1962 and Central Excise Rules,2002 in so far as relating to the definitions of ‘exports’ and ‘India’.
In exercise of the powers conferred by rule 18 read with rule 33 of the Central Excise Rules, 2002, the Central Government hereby makes further amendments in the Notification of the Government of India, in the Ministry of Finance, Department of Revenue, No. 40/2001-Central Excise (NT), dated the 26th June, 2001
In exercise of the powers conferred by sub-rule (3) of rule 19 of the Central Excise Rules, 2002, the Board hereby makes further amendment in the Notification of the Government of India, in the Ministry of Finance, Department of Revenue, No. 45/2001-Central Excise (NT), dated the 26th June, 2001
Sub-section (1) of section 147 of the Finance Act, 2002 (20 of 2002) read with the Eighth Schedule to the said Finance Act and notification 28/2002-Central Excise dated the 13 th May, 2002.
In exercise of the powers conferred by sub-section (1) 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 rescinds the notification of the Government of India in the Ministry of Finance ( Department of Revenue), No 18/2002-Central Excise.
In exercise of the powers conferred by section 11AB of the Central Excise Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 40 /2000 -Central Excise
G.S.R. (E).- In exercise of the powers conferred by section 11AA of the Central Excise Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 39/2000 -Central Excise
In exercise of the powers conferred by section 11BB of the Central Excise Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance
Circular No.637/28/2002-CX Board’s attention has been drawn to the Supreme Court judgement in Civil Appeal No.5340-5341 of 2000 in the case of M/s. Jaypee Rewa Cement wherein the Apex Court has held that MODVAT credit on explosives used in mines (which are outside the factory premises) for mining of lime stone (intermediate product) shall be available to the manufacturing unit under Rule 57 J of the erstwhile Central Excise Rules, 1944.
