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Circular No. 620/11/2002-CX I am directed to say that representations have been received from the Trade especially from Small Scale Industries regarding issue of certificate, as a proof of payment of Central Excise Duty, insisted upon by some of the buyers like State Electricity Boards. The request for issue of such certificates, it has been reported, is considered by some Superintendents and in some instances
Circular No.619/10/2002-CX The matter has been examined by the Board. It is observed that the system of getting goods manufactured on job-work basis is not new. Under the provisions of the earlier section 4 and the Rules made thereunder the matter has been finally decided by the Apex Court in the case of Ujagar Prints Ltd [1989(039)ELT0493(SC)] and the case of Pawan Biscuits Co. Pvt Ltd [2000(120)ELT0024(SC)]. It was clearly held that in respect of goods manufactured on job-work basis
Circular NO 618/9/2002-CX I am directed to invite reference to Supreme Court”s judgement in case of SIV Industries v. CCE [2000 (117) E.L.T. 281 (S.C.)] vide which the Apex Court had held that “proviso to Section 3(1) regarding the duty chargeable on goods cleared by EOUs shall be applicable only to sales made in DTA upto 25% of production which are allowed to be sold into India as per provisions of EXIM Policy”.
The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 32/99-Central Excise, dated the 8th July, 1999 [G.S.R. 508(E), dated the 8th July, 1999] and was last amended by notification No. 51/2001-Central Excise, dated the 12th October, 2001 [G.S.R. 777(E), dated the 12th October, 2001.
Circular No. 617/8/2002-CX I am directed to refer to Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of excisable goods) Rules, 2001 and to say that some formations have expressed the difficulty in implementing the said Rules in the following situations stating that there is no corresponding provisions as in the erstwhile Chapter X procedure of the Central Excise Rules
Circular No 616/7/2002-CX In this regard, attention is drawn to judgement dated 3-2-99 of the High Court of Karnataka in Writ Appeal Nos. 1413 and 1736 of 1998 [1999 (111) E.L.T. 27 (Kar.)] in the case of the Karnataka Soapnut Powder Manufacturer”s Association. it has been held, inter alia, by the High Court that the preparation of the Shikakai Powder from Shikakai amounts to manufacture.
Circular No.615/6/2002-CX I am directed to state that it has been brought to the notice of the Board that divergent practice is being adopted by the field formations regarding utilisation of credit of duty paid on molasses for payment of duty on sugar being cleared by the sugar manufacturing units. It has been reported by some of the Commissionerates that molasses is a finished product
Circular No. 614/5/2002-CX I am directed to refer Board’s Circular No.389/22/98-CX dated 5.5.1998 relating to extension of benefit under Notification No.8/97-CE dated 1.3.97 to EOUs even if they use imported consumables and to say that the matter has been re-examined by the Board and it has been decided to withdraw the circular. Accordingly
Circular No.613/4/2002-CX I am directed to refer to Circular of even number dated 24th January, 2002 and to say that it has been represented to the Board that field formations are insisting on surety of full bond amount from Merchant Exporters registered with Recognised Export Promotion Councils as the Board’s Circular (supra) directs keeping in abeyance the instructions relating to security of 25% of bond amount from such Merchant Exporters.
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, makes the following further amendment in the notification of the Government of India, in the Ministry of Finance.
