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Circular No 516/12/2000-CX It is directed to say that doubts have been expressed whether the printing of brand name or logo on duty paid cigarette paper falling under heading 48.13 in the continuous process of manufacture of cigarettes would amount to manufacture and again liable to duty as ‘paper surface-decorated or printed in rolls or sheets’ under heading 48.11.
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.
All clearances of the specified goods which are used as inputs for further manufacture of any specified goods within the factory of production of the specified goods.
Provided that if any clearances for home consumption have been made before the 1st day of September, 2000 under this notification during the financial year 2000-2001, whether at nil rate or otherwise, the aggregate value of such clearances shall be taken into account for computing the limit of one hundred lakh rupees.
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 exempts the goods falling within the Chapter, heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) specified in column (2) of the Table hereto annexed.
subject to the relevant conditions specified in the Annexure to this notification, and referred to in the corresponding entry in column (6) of the said Table. Provided that in respect of S. No. 65 of the said Table, nothing contained in this notification shall apply on or after the first day of April, 2000. Explanation.
In exercise of the powers conferred by section 37 of the Central Excise Rules, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944
Notification No. 5/99-Central Excise, dated 28th February, 1999 was published in the Gazette of India, Extraordinary, vide G.S.R. 167 (E), dated the 28th February, 1999 and was last amended by notification No. 44/99-Central Excise, dated the 29th December, 1999 [G.S.R. 829 (e), dated the 29th December, 1999]
The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 64/95-Central Excise, dated the 16th March, 1995 [G.S.R. 256(E), dated the 16th March, 1995] and was amended by notification No. 07/98-Central Excise, dated the 2nd June, 1998 [G.S.R. 302 (E), dated the 2nd June, 1998].
Circular No 515/11/2000-CX Reference is invited in this regard to Board’s F.No. 390/140/93-JC (Cir.No. 27/27/94-CX.dt.2.3.94 and 390/257/96-JC dt. 19.11.96 wherein instructions were issued requiring the Commissioners to forward self-contained proposals in the prescribed proforma to Member (L&J) enclosing copies of relevant documents viz. Order-in-Original, Order- in-Appeal, Memorandum of Appeal etc; immediately after filing of appeal for obtaining the clearance of the committee.
