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Circular No 514/10/2000-CX It is a directed to say that certain views have been expressed by various Commissionerates regarding implementation of the Excise Audit-2000 (EA-2000). The initial guidelines are contained in Board’s Circular No. 491/57/99-CX.6 dated 28th of October, 1999.
F.No. 275/212/99-CX.8A You are aware that in terms of the provisions of Section 32E of the Central Excise Act and Section 127B of the Customs Act, an applicant who wants to settle his case before the Settlement Commission, is required to file an application before the Settlement Commission.
Circular No 513/9/2000-CX It is directed to say that the Annual Budget of the Central Government for the Financial Year 2000-2001 is likely to be presented to Parliament on the 29th February, 2000. The exact time of presentation of Budget is yet to be decided by the Government. The present time specified in rule 100G and rule 224 of the Central Excise Rules, 1944 is 11.00 A.M. If there is change in time, the rule will be amended and time will be notified. In the meanwhile,
In pursuance of sub-rule (2) of rule 49 and rule 139 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 266-67-Central Excise
Circular No 512/8/2000-CX Some doubts have been expressed whether parts falling under Chapters other than 86 of goods falling under heading 86.01 to 86.06 when within the factory in the manufacture of goods falling under heading 86.01 to 86.01 will be eligible for the exemption under Notification No.5/99-CE dated 28.2.99 (SL.No.266)
The principal notification No. 33/99-Central Excise, dated the 8th July, 1999 was published in the Gazette of India , Extraordinary vide G.S.R. 509(E), dated the 8th July, 1999 and was last amended by notification No. 1/2000-Central Excise, dated the 17th January, 2000 [G.S.R. 49(E), dated the 17th January, 2000].
Circular No. 510/06/2000-CX It is directed to say that doubts have arisen relating to the determination of the amount of rebate of excise duty in cases where prices of export-goods are doubted in foreign currency and as Valero excise duty is paid after converting the value in equivalent Indian rupee. Another doubt is that once duty is paid, should rebate be reduced and if the rebate is reduce, can the manufacturer be allowed to take reaccredit of the duties paid through debits in RG-23A Part-II or RG-23C Part-II
Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3A of the Central Excise Act, 1944 (1 of 1944), the duty of excise on goods mentioned in column (2) of the Table below and falling within the sub-heading number of the First Schedule to the Central Excise Tariff Act, 1985
The principal notification 126/94-Central Excise, dated the 2nd Septenber, 1994 was issued on 2nd September, 1994 vide G.S.R. 667 (E), dated 2-9-94, and was last amended by notification number 25/99-Central Excise, dated the 19th May 1999. issued vide G.S.R. 370(E), dated 19-5-99.
Circular No. 509/05/2000-CX It is directed to enclose a copy of Supreme Court Judgement dt. 24.9.99 in the case of M/s Vimal Printery and others. As is evident from the judgement our civil appeal No. D. No. 8814/99 has been dismissed on the ground of delay as well as on merit. The issue involved in this case was whether the party is entitled to the benefit of exemption notification for small scale industry under Notification No. 175/86 dt. 1.3.86 on the grounds that the raw material namely “duplex board” supplied by M/s ITC Ltd.
