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of the Table hereto annexed, shall be amended or further amended, as the case may be, except as respects things done or omitted to be done before such amendment, in the manner specified in the corresponding entry in column .
(i) a supplementary invoice, issued by a manufacturer of inputs or capital goods under rule 52A or rule 52AA or rule 100E from his factory or from his depot or from the premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer, in case additional amount of excise duties has been paid
G.S.R. (E)- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 4A of the Central Excise Act, 1944 (1 of 1944) and in supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 9/2000-Central Excise (N.T.), dated the 1st March, 2000, published in the Gazette of India vide number G.S.R. 201(E), dated the 1st March, 2000
Biris, other than paper rolled biris, manufactured without the aid of machines, by a manufacturer by whom or on whose behalf no biris are sold under a brand name (as defined in Note 1 of Chapter 24), in respect of first clearances of such biris for home consumption by or on behalf of such manufacturer from one or more factories upto a quantity not exceeding 20 lakhs cleared on or after the 1st day of April in any financial year.
of the Table hereto annexed, from so much of the duty of excise leviable thereon which is specified in the said Second Schedule , as is in excess of the amount calculated at the rate specified in the corresponding entry in column(3) of the said Table.
from so much of the Special duty of excise leviable thereon under the Second 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 (5) of the said Table.
Circular No. 572/9/2001-CX I am directed to state that it has come to notice of the Board that doubts prevail in the field formations in regard to action to be taken for disposal of refund/rebate cases where the matter is pending with different appellate authorities. In this regard, attention is drawn to the CBEC Circular No.398/31/98-CX dated 2nd June, 1998 and the CBEC Circular No.76/95-Cus dated 28th June, 1995. After examining the issue in detail and in suppression of the aforementioned Circulars,
Circular No.571/8/2001-CX I am directed to say that the Board has reviewed the working of the system of fortnightly payment of duty, which was introduced in the Budget for the year 2000-2001. The figures indicate that there have been considerable defaults in payments by large number of assessees. Indeed, legal provisions have been made to discourage defaults but it is necessary that executive measures should also be taken so that such defaults do not take place at all.
In exercise of the powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944) read with rule 4 of the Central Excise Rules, 1944, and in supersession of notification in Central Board of Excise and Customs No. 25/92-Central Excise (N.T.), dated the 9th October, 1992 published in the Gazette of India
Circular No. 570/7/2001-CX A question has been raised whether the process of drawing of wire from wire rod would amount to manufacture under section 2(f) of Central Excise Act, 1944. Though duties were being paid in various centres by the units undertaking the redrawing of wire from wire rods, doubts are being raised as CEGAT in a recent order No. 85/2000-B dated 13-1-2000 in the case of M/s.
