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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
Circular No. 641/32/2002-CX I am directed to refer to Section 129 of the Finance Act, 2001 relating to imposition of National Calamity Contingent Duty (NCCD) and Notification No.42/2001 CE (NT), dated 26.6.2001 relating to export of goods without payment of duty under bond and to say that reportedly some of the field formations are issuing demands for collection of National Calamity Contingent Duty(NCCD) on goods exported under bond.
The principal notification No. 126/94-Central Excise, dated the 2nd September, 1994 was published in the Gazette of India vide G.S.R. 667(E), dated 2nd Sep, 94 and was last amended by notification number 35/2002-Central Excise, dated the 24th June, 2002[G.S.R. 444(E), dated the 24th June, 2002.
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 of 1957), the Central Government, being satisfied that it is necessary in the Public interest so to do, hereby directs that each of the notification of the Government of India in the Ministry of Finance.
he principal notification was published in the Gazette of India, Extraordinary, vide notification No. 29/2002-Central Excise, dated the 13th May,2002 [G.S.R. 362(E), dated the 13th May,2002.
– 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.
The principal notification 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 31/2002 – Central Excise dated the 3rd June , 2002 [ G.S.R 402 (E) dated the 3rd June, 2002
