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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.
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with clause (c) of section 119 of the Finance Act, 1999 (27 of 1999), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling in Chapter 27 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and the Second Schedule to that Act.
Circular No. 612/3/2002-CX Larger Bench of CEGAT in Appeal No. E/505/93-BOM in the case of CCE, Mumbai v. M/s. Bombay Switch Gears has passed an Order No. A/888/2001-NB(DB), dated 29-10-2001. The said decision is also reported in [2001 (134) E.L.T. 658 (Tri.-LB)].
In exercise of the powers conferred by sub-rule (3) of rule 19 of the Central Excise (No.2) Rules, 2001, 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, Department of Revenue, No. 42/2001-Central Excise (NT), dated the 26th June, 2001
Circular No. 611/2/2002-CX I am directed to invite your attention to Board’s 37B order No. 40/2/95-CX, dated 27-7-1995 [1995 (79) E.L.T. T76] which clarifies that the addition of chemicals and other ingredients like inert carriers or solvents and also surface active dispersing and stabilizing agents to pesticidal chemicals in highly concentrated form would amount to ‘manufacture’ within the meaning of Section 2(f) of the CETA, 1985,
he principal notification No. 3/2001-Central Excise, dated the 1st March, 2001 was published in the Gazette of India, Extraordinary vide G.S.R. 128 (E), dated the 1st March, 2001 and was last amended by notification No. 48/2001-Central Excise, dated the 10th October, 2001 [G.S.R.770(E), dated the 10th October, 2001.
Therefore, in exercise of the powers conferred by clause (b) of sub-section (1) of section 3 of the said Central Excise Tariff Act as substituted by the Central Excise Tariff (Amendment) Ordinance, 2002 (1 of 2002), the Central Government, hereby directs that the First Schedule and the Second Schedule of the said Central Excise Tariff Act shall be amended in the following manner.
