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Circular No. 488/54/99-JC Please refer to the various instructions issued by the Board from time to time particularly Circular No. 313/29/97-CX, dated 6-5-1997, Circular No. 319/35/97-CX, dated 27-6-1997 [See 1997 (93) E.L.T. T31] and Circular No. 476/42/99-CX, dated 3-8-1999 [See 1999 (112) E.L.T. T7].
Circular No. 487/53/99-CX I am directed to say that it has been brought to the notice of the Board that rebate claims in respect of duty paid on processed textile fabric used as material for manufacture of made-up (export goods) are being denied on the ground(s) that the claimants did not follow the prescribed procedure for export under claim for rebate of duty on excisable materials in terms of rule 12(1)(b) read with notification No. 42/94-CE(NT) dated 22.9.94 as amended [AR-5 procedure] – such as, in some cases no declaration was given
Circular No. 486/52/99-CX I am directed to say that the practical difficulties in the accounting system on the question of Excess/shortages noticed at the stockyards/depots of Integrated Steel Plants have been brought to the notice of the Board. The issue also came up for discussion in a meeting of the Committee on Disputes (CoD) in the Cabinet Secretariat,
Circular No. 485/51/99-CX I am directed to say that a doubt has arisen whether in cases where stenters were closed during the period from 16.12.98 to 27.2.99, duty should be paid first and abatement granted subsequently or abatement can be granted without insisting for payment of the duty first.
Circular No. 484/50/99-CX I am directed to draw your attention to Board”s Circular No. 284/118/96-CX dated 31.12.96 as modified by Board”s Circular No. 304/20/97-CX dated 18.3.97, whereas instructions were issued, inter-alia, that in case where bonds have to be furnished under rule 13 and 14,
Circular No. 483/49/99-CX I am directed to say that a doubt has arisen in respect of the formula prescribed under Notification No. 11/99-CE (N.T.) to No. 13/99-CE(N.T.) dated 16.2.99 and Notification No. 30/99-CE (N.T.) dated 11.5.99 for calculating rebate of excise duty paid on processed textile fabrics manufactured by independent processors to the extent that the formula in question does not take into consideration the abatement to be allowed
Circular No. 482/47/99-CX It has been brought to the notice of the Board that few commissionerates have issued trade notices making pre-printing of serial numbers on the invoices generated on computers mandatory, whereas in rest of the commissionerates such pre-printing of serial numbers is not mandatory. This has resulted into diverse practice.
Circular No. 481/47/99-CX I am directed to draw your attention to Board”s Circular No. 426/59/98-CX dated 12.10.98 regarding special facility of self-certification/self-sealing to large manufacturer-exporters and to say that difficulties are being experienced by such exporters in furnishing information ofspecific date and time of sealing/stuffing and clearance in the export plan in terms of para 4 of the above mentioned Circular.
Circular No. 480/46/99-CX Normally in all cases of closure of bank business due to strike by bank employees, the Public gets advance intimation either through the press, or otherwise. In all such cases, the Commissioner should issue suitable Trade Notice to assessee requiring them to make advance arrangements to deposit money into the banks and keep sufficient amounts in their P.L. As so that they do not face any difficulty in the clearance of the goods during period of the strike.
Circular No. 479/45/99-CX Doubts have been expressed as to whether fitting of duty paid parts and components of an air-conditioner in a car amounts to manufacture of a car-air-conditioner. It is observed that generally the auto garages are involved in this type of activity wherein they acquire from market individual parts and components of a car air-conditioner and fit the same in a car. The issue was earlier discussed in the Board”s Circular No. 21/88-CX.4
