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Circular No. 545/41/2000-CX I am directed to refer to Board”s Circul;ar No. 28/90.CX.4 dated 20.7.90 based recommendation of Tariff Conference, issued from F.No. 139/23/90-CX.4 dated 20.7.90 regarding classification of Steel Tubular Poles and to say that the matter has been re-examined on dismissal of Department”s appeal by the Supreme Court filed against CEGAT decision in the case M/s Quality Steel Products Pvt. Ltd. [1993 (65) ELT 513 (T). The Hon”ble Supreme Court in the case of Indian Metals & Ferro Alloys Ltd
Circular No. 544/40/2000-CX Please refer to the instructions issued by the Board from time to time on scrutiny of CEGAT’s/High Court”s Orders by Commissioners and forwarding of proposals to the Board for filing of civil appeals/SLPs. It has been observed that one long standing problem faced by the Department is with regard to furnishing of up to date information on the status of connected matters relied upon in the impugned order/Deptt”s appeal, to the Court at the time of final hearing.
F.No.275/91/2000-CX-8A Vide Section 112 of the Finance (No.10) Act, 2000 provisions to validate the denial of credit of duty paid on High Speed Oil was introduced. The Chief Commissioner of Hyderabad sought clarification from Board vide his letter C.No.IV/16/86/2000-CC (HZ) dated 10.7.2000 as to whether, in view of the law now in force, whether the Department is entitled to recover the revenue of Modvat credit utilized on account of use of HSD oil by the manufacturers which have since been finally adjudicated/settled under the Kar Vivad Samadhan Scheme.
refund of duty paid at the concessional rate of five per cent on any clearances made before the 1st day of September 2000 on the ground that such clearances are included in the aggregate value of clearances under Sl.No.1 of the TABLE, shall not be admissible.”
Circular No. 547/43/2000-CX I am directed to say that certain doubts have been raised as to mode of payment of duty by a manufacture claiming to be in the small scale sector which may be having one or more than one unit specially where he may be manufacturing branded goods for others on job work basis in one or both of the units. It is pertinent to note that where as for the rate of duty purposes, the value of clearences of one or more units is clubbed under SSi exemption scheme (like Notification no. 9/1999-Central Excise prior to 1.3.2000
Circular No. 543/39/2000-CX A number of assessees are engaged in the manufacturer of V.P. Sugar and during the manufacture of sugar the press mud comes out as waste. The department has been contending that the party is required to pay an amount equal to 8% of the value of the press mud as per the provisions of Rule 57CC of Central Excise Rule 1944. On the other hand the tribunal in their various judgements has held that the assessees in question are the manufacturee of V.P. Sugar and press mud is only a residual waste
(5) A manufacturer of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles, who had received, on or after the 1st day of March, 2000, tyres, tubes and flaps falling under sub-heading Nos. 4011.90, 4012.11, 4012.19, 4012.90 and 4013.90 cleared before the 1st day of March, 2000 on which special excise duty has been paid as it existed prior to the 1st day of March, 2000
(a) in clause (4), – 1. in item (xxv), for the word and figure “Cochin-I”, the word Cochin shall be substituted; 2. in item (xxvi), for the word and figures “Cochin-II”, the word Calicut shall be substituted.
F. No. 345/2/2000-TRU A point has been raised that the CENVAT credit should be allowed in the event of additional demand of duty that may be confirmed against the manufacturer of inputs or capital goods. It has also been mentioned that in certain cases provisional assessment is resorted to on account of price escalation clause by way of an agreement between the buyer and the seller.
letters and brackets Programme Director ATVP ( of the rank of a Vice Admiral or an Additional Secretary to the Government of India), the words, letters and brackets Project Director or Director of the ATV Programme (of the rank of a Rear Admiral of the Indian Navy or of equivalent rank of the Joint Secretary to the Government of India)” shall be substituted.
