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Circular No.630/21/2002-CX I am directed to refer to Chapters 7 & 8, relating to exports, of Central Excise Manual, issued by the Board on 1st September 2001 and to say that Board vide Circular No. 6/2002 – Cus dated 23rd January 2002(issued from F.No.450/126/98 Cus.IV) has prescribed that in the case of export goods which are examined by Central Excise/Customs officers and sealed and stuffed under their supervision at a factory or in an approved warehouse
In exercise of the powers conferred by sub-rule (3) of rule 19 of the Central Excise Rules, 2002, the Board hereby makes the following amendment in the Notification of the Government of India, in the Ministry of Finance, Department of Revenue, No. 45/2001-Central Excise
Circular No.628/19/2002-CX I am directed to invite your attention to Board’s Circular No.72/88-CX6 dated 4.10.1988 vide which it was directed to issue protective show cause notices to demand duty on cotton yarn on cops/cones consumed captively or sent outside factory premises for conversion into Hank yarn till a final decision in the matter is communicated.
Circular No.627/18/2002-CX I am directed to invite your kind attention to Board’s Circular No.9/83-CX 6 dated 20.6.1983 and Circular No.33/90-CX 8 dated 31.09.1990 vide which monetary limits for pre-audit/post audit of refund and rebate claims were prescribed. Board has been receiving requests for revision in monetary limit of the claims below which selective post audit could take place to enable Audit wings to devote time to more important areas of work.
In exercise of the powers conferred by sub-rule (2) of rule 3 of the Central Excise Rules, 2002, and in supersession of Ministry of Finance (Department of Revenue) notification No. 37/2001-Central Excise (N.T.) dated the 26th June, 2001(G.S.R.466(E), dated 26th June, 2001), the Central Board of Excise and Customs specifies the jurisdiction mentioned in column (3) of the Table I, Table II and Table III below, of Chief Commissioner of Central Excise, Commissioner of Central Excise
Circular No.626/17/2002-CX I am directed to refer to Board’s Circular No. 581/18/2001-CX, dated 29th June 2001, specifying conditions, procedures, class of exporters and places under sub-rule 2 of rule 20 of Central Excise (No.2) Rules, 2001 read with Notification No 40/2001 – Central Excise dated 26th June 2001 dealing with the matter fo warehousing of excisable goods for the purpose of export. In paragraph 2 (2) of the said Circular,
In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 4A 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. 5/2001-Central Excise (N.T.), dated the 1st March, 2001, published in the Gazette of India vide number G.S.R. 139(E), dated the 1st March, 2001, except as respects things done or omitted to be done before such supersession
In exercise of powers conferred by rule 14 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance
In exercise of the powers conferred by rule 5 of CENVAT Credit Rules, 2002 (hereinafter referred to as the said rules), the Central Government hereby directs that refund of CENVAT credit of specified duty allowed in respect of inputs used in or in relation to the manufacture of final products which are cleared for export under bond may be allowed subject to the safeguards, conditions and limitations
In exercise of the powers conferred by rule 11 of the CENVAT Credit Rules, 2002, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification No. 55/2001-Central Excise (N.T.), dated the 29th June, 2001, of the Government of India in the Ministry of Finance