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Circular No.610/1/2002-CX I am directed to refer to the Central Excise Manual, which has been issued by the Board on 31.8.2001and Board’s circular No.586/23/2001 -CX dated the 12th September 2001 wherein the facility of storage of non-duty paid goods outside factory premise was extended to Sugar only.
Circular No.609/46/2001-CX I am directed to refer to the correspondence resting with Board’s letter. No. 13/5/96/CX.I dated 4.6.96 and 11.9.98 (Copies enclosed) on the above subject. Board have clarified that plastic tube in running length are correctly classifiable under heading 39.17. However representations have been received from the Trade that in some cases the plastic tubes cut to size for use in refills are only produced and plastic tubes in running length do not come into existence at any intermediate stage as the process is a continuous one.
Circular No.608/45/2001-CX I am directed to refer to the New Central Excise Manual released on 1.9.2001 and Board’s Circular No. 586/23/2001-CX dated 12.9.2001 wherein it is directed that Merchant Exporters, other than the Status holders (Super Star Trading House, Star Trading House, Trading House and Export House), have to, along with the bond executed for purposes of exports, furnish a security of 25% of bond amount
Circular No. 607/44/2001-CX I am directed to say that doubts have arisen whether, as per Rule 16 of Central Excise (No.2) Rules 2001, goods manufactured only by same manufacturer can be brought into the factory for refining, repair, re-making etc. The Board has also received representations from trade, especially the transformer manufacturers in this regard stating that they are no longer allowed to bring in duty paid transformers for repairs
Circular No.606/43/2001-CX I am directed to invite reference to the Board’s Circular No. 555/51/2000-CX (F.No. 4/3/2001 -CX.I) dated 19.10.2000 on the above-mentioned subject modifying our earlier circular No. 540/36/2000-CX dated 8.8.2000. The circular dated 8.8.2000 is here by rescinded.
Circular No.605/42/2001-CX The board has examined the matter. It is clarified that notification No. 42/2001-CE(N.T.) dated 26.6.2001 [effective from 1.7.2001] allows export of ‘all excisable goods’ without payment of duty. It includes all excisable goods supplied as ship’s stores for consumption on board a vessel bound for any foreign port [including fuel for bunker], but does not include mineral oil products falling under Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985 exported as stores for consumption of board on aircraft on foreign run.
Circular No.604/41/2001-CX I am directed to say that doubts still persist about instructions contained in Para 8.2 of the Part-V of Chapter-8 of the Central Excise Manual (effective from 1.9.2001) notwithstanding instructions contained in Circular No. 602/39 /2001-CX dated 21.11.2001.
Circular No.603/40/2001-CX I am directed to say that doubts have arisen whether it is the body-builder who is required to furnish a bond for receipt of chassis for body-building thereon and export or the manufacturer of chassis, who sends the chassis for building body and exports the vehicles, may furnish the bond under the provisions of Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001.
Circular No. 602/39/2001-CX I am directed to say that representations have been received in the Board to allow merchant exporters to get export goods manufactured by another manufacturer/ processor under claim of rebate on duty paid on inputs under Notification No. 41/2001-Central Excise (N.T.) dated 26th June, 2001 on the lines of Circular No.164/75/95-CX dated 18.12.95 and modify Para 8.2 of the Part-V of Chapter-8 of the Central Excise Manual (effective from 1.9.2001).
Circular No.601/38/2001-CX I am directed to refer to Board’s Circular No.237/71/96-CX dated 12.8.96 and 315/31/97-CX dated 23.5.97 issued from F.No.126/1/96-CX.3 wherein it has been held that Ready Mix Concrete (RMC) falls under heading 38.23.
