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section 4A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby specifies the goods mentioned in column (3) of the Table below and falling under Chapter or heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) mentioned in the corresponding entry in column (2) of the said Table, as the goods to which the provisions of the said sub-section (2) shall apply, and allows as abatement the percentage of retail sale price mentioned in the corresponding entry in column (4) of the said Table.
F.No.B-10/2/2000-TRU I am directed to say that the scheme of assessment under section 4A of the Central Excise Act, 1944, has been extended to 16 more commodities. Notification No. 52/2000(NT) dated 16th November, 2000 has been issued in this regard.
of section 3 of the Additional Duties of Excise (Textile and Textile Articles ) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), number 32/99-Central Excise, dated the 8th July 1999, namely.
Circular No. 557/53/2000-CX In view of the tribunal judgement in the case of CCE, Chandigarh Vs. JCT Mills Limited [1999 (112) ELT/533(T)], the appeal against which has been dismissed by the Supreme Court on the ground of delay as well as merits, doubts have been raised in some Commissionerates whether dhotis and sarees which were woven in running length and after processing are sold as such by mere cutting at demarcated place and so far were being classified as fabric under Chapter 52/54/55,
Circular No. 556/52/2000-CX A doubt has been raised whether “Micronised Zircon Sand / Zirconium SIlicate” marketed as Zircon opacifier is classifiable under Chpater heading 26.15 as zirconium ores and concentrates, 2839.90 as silicates, 3207.90 as prepared opacifier or 2505.00 mineral substances (NES).
Circular No. 555/51/2000-CX.I In connection with the Circular No. 540/36/2000-CX dated 8.8.2000 with regard to the interpretation of amended section 11-A of Central Excise Act, 1944 w.e.f. 12.5.2000, the Supreme Court Judgment in the case of Mysore Rolling Mills Private Limited Vs. Collector of Central Excise, Belgium [1987(28) ELT 50(SC)] has come to Board”s notice. The Supreme Court has examined the issue of limitation in that case in an identical situation.
Circular No. 554/50/2000-CX I am directed to state that representations have been received in the Board seeking clarifications as to whether Additional Excise Duty under Textile and Textile Articles Act, 1978 (hereafter referred to as AED (T&TA) is leviable or not on cotton / man made yarns manufactured and cleared into DTA by a 100% EOU using indigenous raw materials.
“Export Oriented Unit” means a Hundred Percent Export Oriented Unit as approved by the Board of Approvals appointed by the notification of the Government of India in the Ministry of Industry, Department of Industrial Policy and Promotion or the Development Commissioner concerned.
Circular No 553/49/2000-CX A doubt has been raised whether LD Slag arising in bulk in Steel plants would be classifiable under sub-heading 3103.00 as mineral or chemical fertilizers, phosphatic or under heading 2619.00 as slag, dross (other than granulated slag), scalings and other waste from manufacture of iron or steel
The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 6/2000-Central Excise, dated the 1st March, 2000 [G.S.R.184 (E), dated the 1st March, 2000.
