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where the specified goods are manufactured in a factory belonging to or maintained by the Central Government or by a State Government, or by a State Industries Corporation, or by a State Small Industries Corporation or by the Khadi and Village Industries Commission, then the value of excisable goods cleared from such factory alone shall be taken into account.
In exercise of the powers conferred by rule 15 of the Central Excise Rules, 2002, the Central Government hereby makes the following amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 34/2001- Central Excise, dated the 28th June, 2001, namel.
From so much of the duty of excise specified thereon under the First Schedule (hereinafter referred to as the First Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.
Circular No. 625/16/2002-CX I am directed to say that doubts have been raised regarding the mode of valuation to be adopted in respect of goods notified under section 4A of the Central Excise Act, 1944, which are partly sold with the retail price printed on the packages and partly sold without printing the retail prices on the other packages. It has been reported that problems are being faced in respect of virtually all the commodities notified under Section 4A; e.g. lubricants, toilet soaps, paints and varnishes, automobile bulbs
Circular No 624/15/2002-CX-8 I am directed to state that it has been brought to the notice of the Board that a manufacture who had opted to avail exemption from payment of duty based on value of clearance as per the SSI Notifaction (present Notification No. 8/2001- C E, dated 1-3-2001) also availed credit of duty paid on inputs used in the manufacture of other branded finished goods which were dutiable. Further, the said manufacturer used inputs on which Cenvat credit was availed, in the manufacture of the exempted finished goods
Circular No 623/14/2002-CX The matter has been examined in consultation with Ministry of Law. Their opinion is that the Bombay High Court in its judgment dated 30-7-1991 in the case of Prakash Construction and Engineering Company v. Union of India has already decided the issue that the process of preparation of Asphalt Hot Mix does not amount to manufacture as contemplated by Section 2 (f) of the Central Excise Act.
In pursuance of rule 30A of the Central Excise (No.2) Rules, 2001, the Board hereby notifies the proper form for the purposes of this rule
In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise (No.2) Rules, 2001
Circular No 622/13/2002-CX One process of manufacture of flavoured tea is that natural flavours like Bergamot and Cardamom etc. are added to 2-3% to black tea. The tea is dried in a suitable dryer like vibro/fluid bed dryer or tray dryer at about 80 C for 15 minutes. Dried tea is cooled to room temperature and then mixed with flavours in a mixer like nauta mixer/planetary mixer or ribbon blender. This is then dried in vibro/fluid bed dryer of tray dryer at bout 55 C for about 15 minutes.
Circular No 621/12/2002-CX Board’s instructions on this are, F.No.45/7/56-CX(M).II dt.24.7.1957 read with Circular No.1/MOTOR VEHICLES/70 dt.19.2.1970. One of the conditions mentioned in these circulars is that the refund claims from diplomatic missions should be entertained by the Central Excise officers only if they are filed within 3 months from the date of purchase of the motor vehicle. Claims filed beyond three months were not to be admitted without reference to the Ministry of Finance. After the recent amendment to Sec.11B of the Central Excise Act, 1944, in May 2000
