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Circular No. 564/1/2001-CX The Hon’ble Supreme Court of India in its judgment in Civil Appeal No. 215/66 in the matter of Md. Sarajuddin v. State of Orissa and Another, vide order dated 27-9-1966 – copy enclosed, had held that the subject matter of proceedings is the amounts for which demands are made and court fee is payable accordingly as per the provisions of Part-II of Schedule-III to the Supreme Court Rules, 1966 (quoted in the judgment).
1. These rules may be called the Central Excise (14th Amendment) Rules, 2000.2. They shall come into force from the date of their publication in the Official Gazette.
Circular No. 563/59/2000-CX I am directed to say that in relation to production and marketing of LPG (Liquified Petroleum Gas) in packed form for Domestic use, disputes have been persisting for quite some time between the Department and the assesses as to the price to be adopted for assessment purposes. L.P.G. is obtained in Petroleum Refinery or in Gas Extraction Plant of oil fractionators, and the marketing companies in the public sector handle the supply and distribution of LPG in packed cylinders for domestic consumers and also in bulk or in packed cylinders for industrial consumers.
Circular No. 562/58/2000-CX Notification No.5/98-CE dt.2.6.98, at serial No.27, prescribes a rate of duty of 10% for kerosene. Kerosene has been defined as “kerosene, that is to say, any hydrocarbon oil (excluding mineral colza oil land white spirit) which has a smoking point of 18 mm or more (determined in the apparatus known as smoke point lamp in the manner included in the Bureau of India Standards Specification ISI: 1448(p-31) 1968 as in force for the time being)”
Circular No. 561/57/2000-CX I am directed to invite your attention to Board’s Circular No. 30/88- CX- 3 dated 7.12.88 and 32/90 -CX-3 dated 28th June, 90, wherein it was clarified that vulcanization solution or rubber solution was classifiable under Heading No. 40.05 of the Central Excise Tariff.
Circular No. 560/56/2000-CX I am directed to invite your attention to Board’s Circular No. 413/46/98-CX., dated 6-8-1998 [See 1998 (102) E.L.T. (T31)] issued from F. No. 390/120/98-JC requiring the Commissioners to themselves examine the authorisation letters issued by them so that there is no occasion for CEGAT to dismiss the revenue appeals on technical ground. In spite of the above, it has come to the notice of Board that departmental appeals continue to be dismissed on the ground that there was no proper authorisation by the concerned Commissioner.
Circular No. 559/55/2000-CX M/s. Surya Roshni Ltd. situated in jurisdiction of C.C.E., Meerut-II is engaged in the manufacture of electric bulbs and tubes. The bulbs and tubes are sold FOR Destination. The price charged includes 2% towards transit risk insurance. For the purpose of the determination of the assessable value of bulbs and tubes, the assessee claimed a deduction on account of equalised freight based on the aggregate of transportation charges, insurance charges, octroi and taxes.
Circular No. 558/54/2000-CX I am directed to enclose copy of Notification of Central; Board of Excise & Customs N0. 54/2000-Central Excise (N.T.) dated 22.11.2000 on the above subject. The Board further directs that references to the authority “Directorate Gerneral of Anti-Evasion” in any decisions, orders, letters, instructions or circulars issued/made under Central Excise Act, 1944 (1 of 1944), and the rules made thereunder or otherwise, by the Board, unless the context otherwise requires,
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, the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Central Board of Excise and Customs No.215/86-Central Excise
Whereas the Central Government had imposed a concessional rate of excise duty of Rupees 3100 per metric tonne on trimmed or untrimmed sheets or circles of copper, falling under heading No. 74.09 of the First Schedule to the Central Excise Tariff Act, 1985 (6 of 1986) (hereinafter referred to as the said Tariff Act) intended for use in the manufacture of handicrafts or utensils
