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Circular No. 552/48/2000-C It is directed to say that while examining reports received from all the Commissioners in response to PAC”s Advance Questionnaire on Audit Para 2.5/97-98, relating to steps taken for recovery of confirmed demands, it is observed that the powers acquired for attachment and sale of defaulters property under the Customs (Attachment of Property of Defaulters for recovery of Government dues) rules, 1995, as made applicable to the Central Excise
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance
The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 64/95-C.E. dated 16th March, 1995 [G.S.R. 256(E), dated the 16th March, 1995] and was last amended by notification No. 46/2000-Central Excise, dated the 28th August, 2000[G.S.R.680(E), dated the 28th August, 2000.
Circular No 551/47/2000-CX I am directed to refer to instructions issued by the Board under Circular No.491/57/99- CX (F.N0.206/10/99-CX.6) dated 28th October, 1999 regarding implementation of Excise Audit-2000 and other subsequent instructions issued thereafter by Circular No.514/10/2000-CX dated 16th February, 2000 and by D.O. of Member, Central Excise of even number dated 19th July, 2000 and to say that initially it was decided that for the first six months,
Notification No. 6/97-Central Excise, dated the 1st March, 1997 was published vide G.S.R.112 (E), dated the 1st March, 1997 and was last amended by notification No. 11/2000-Central Excise, dated the 1st March, 2000 [G.S.R. 189(E), dated the 1st March, 2000.
Circular No. 550/46/2000-CX Please refer to Board”s circular No. 519/15/2000-CX dated 03/03/2000 issued from F.No. 390/31/2000-JC vide which Commissioners were directed to forward comments on appeals filed by assessees in a prescribed proforma. Despite issue of aforesaid circular, there is no appreciable improvement in forwarding of relevant papers to the Board after receipt of the same in commissionerate. The Commissioners should be aware that the Central Board of Excise
Circular No.549/45/2000..CX.I Attention is drawn to Board” s Circular No. 223/ 57/96-CX (F.N0.332/85/94-TRU). dated 21.06.1996. In the circular, it was mentioned that prices of the petroleum products falling under the category of “formula products” are determined taking into account number of factors by the Ministry of Petroleum and Natural Gas. Moreover number of petroleum products falling under this category are generally transported from the refineries to the warehouses, known as storage points.
Circular No.548/44/2000-CX The matter relating to classification of plastic grills used in air conditioners was earlier examined by the Board and by issue of circular No.121/32/95 dated 2.5.1995 it was clarified that plastic grills used in air conditioners are identifiable parts of air conditioners and are more appropriately classifiable under heading 84.15 of Central Excise Tariff. The same ratio was made applicable to steel and aluminium grills used in air conditioners vide circular No.227/61/96 dated 4.7.96
Trade Notice No. 33/2000 Attention of the Trade is invited to this Commissioner ate Trade notice No. 13/2000 dated 31.3.2000 and trade notice no. 20/2000 dated 26.4.2000. Consequent upon the amendment in Central Excise Rules with effect from 1.4.2000 allowing the Central Excise assessees to pay duty on fortnightly basis instead of payments consignment – wise, it became essential to review the format of Returns being submitted by assessees. Notification No. 48/2000-CX(NT) dated 18th August, 2000 (copy enclosed) has since been issued whereby new RT-12 Form has been prescribed,
Circular No. 546/42/2000-CX I am directed to refer to Board”s Circular No. 62/90-CX.3, dated the 7th December, 1990 (vide F.No. 112/9/90-CX.3) on the subject cited above. In the circular, it was interalia clarified on the basis of opinion given by the Chief Chemist that the ultramarine blue in bulk form is appropriately classifiable under chapter heading 32.06; and the same when put up in small packings,
