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Circular No. 592/29/2001-CX I am directed to draw your attention to sub-para 2.1 of Part-II of Chapter 13 of the Central Excise Manual where in powers of adjudication and determination of duty, based on duty involved in a case has been specified. Powers for deciding matters relating to CENVAT Credit has not been specified clearly, though the same were specified in CBEC Circular No. 299/15/97 dated 27.2.1997, (as modified) that all cases of MODVAT dispute were to be adjudicated by Deputy/Assistant Commissioners except the cases involving fraud,
In exercise of powers conferred by rule 9 of the Central Excise (No.2) Rules, 2001, the Central Board of Excise and Customs hereby makes the following amendments in the Ministry of Finance (Department of Revenue), notification No. 35/2001-Central Excise (N.T.) dated the 26th June, 2001
Circular No. 591/28/2001-CX I am directed to say that a doubt has been raised regarding legal provisions for recovery of amount not paid by an assessee in terms of the provisions of rule 6 of the CENVAT Credit Rules, 2001 (Rule 57CC of the erstwhile Central Excise Rules, 1944).
Circular No. 590/27/2001-CX I am directed to say that a doubt has arisen regarding classification of “reducing mediums” for printing inks. The Department had classified the mediums as printing ink under sub-heading 3215.00. The view of the Audit is that it should have been classified as synthetic resin under sub-heading 3208.90.
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. 38/2001-Central Excise, dated the 17th, July, 2001 [G.S.R. 539 (E), dated the 17th, July, 2001.
The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 108/95-Central Excise, dated the 28th August,1995 [ G.S.R. 602(E), dated the 28th August,1995] and was last amended by notification No. 36/2001-Central Excise.
The principal notification 1/95-Central Excise, dated the 4th January, 1995, vide G.S.R. 8(E), dated 4-1-95, and was amended by notification number 29/2001-Central Excise, dated the 18th May, 2001 issued vide G.S.R. 378(E) dated 18th May, 2001.
he principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section(i) vide G.S.R.128(E), dated the 1st March, 2001 and was last amended by notification No. 44 /2001-Central Excise, dated the 25th September, 2001 [G.S.R. 295 (E), dated the 25th September, 2001.
The principal notification No.9/2001- Central Excise, dated the 1st March, 2001 was published in the Gazette of India, Extraordinary, vide G.S.R.134(E), dated the 1st March, 2001 and was last amended by the notification No. 40/2001-Central Excise, dated the 31st July, 2001 which was published in the Gazette of India, Extraordinary, vide G.S.R. 566(E), dated the 31st July, 2001.
(i) manufactured by M/S Bharat Dynamics Limited, Hyderabad and supplied to the Police Forces of the States or the Union territories; and(ii) before the clearance of the said goods, an officer not below the rank of a Joint Secretary in the Ministry of Home Affairs, Government of India recommends grant of this exemption indicating the full description and quantity of the said goods to be supplied to the said force.