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Circular No. 502/68/99-CX While reviewing an Order-in-Original passed by a Commissioner, it was observed that the said Commissioner made substantive changes in his order by issuing a corrigendum nearly 10 months after issue of the order-in-original. It was felt, prima facie, that the substantive changes brought about by the corrigendum may be beyond the scope of Section 154 of the Customs Act, 1962
Circular No. 501/67/99-CX I am directed to say that the Board has drawn a contingency action plan to deal with any failure of computer system of the banks on account of Y2K problems so that the clearances of dutiable goods are not withheld. Indeed, all the banks have been trying to become Y2K compliant and normally it is expected that the banking system will not be adversely affected. Moreover, the date of occurrence of Y2K problem, if at all it occurs, is Known in advance
Circular No. 500/66/99-CX It has been brought to the notice of the Board that under the existing procedure, the merchant exporters including those manufacturer-exporters, who have to procure the excisable goods for export under bond manufactured in different parts of the country, have to furnish several bonds with the Deputy/Assistant Commissioner of Central Excise of the supplier”s area and submit proof of exports for discharge of such bonds and thus, it is a large documentation and time-consuming procedure.
Circular No. 499/65/99-CX I am directed to say that to encourage the use of Information Technology by every person dealing with the Central Excise Department, the Government has issued notification number 58/99-Central Excise (N.T.) dated 30.11.99 whereby a new rule 226A has been inserted in Central Excise Rules, 1944 providing that any person may electronically maintain or generate records, returns, invoices or other documents using computer. The main features of the new rule
Circular No. 498/64/99-CX Please find enclosed a copy of Honble Supreme Courts order dated 13-9-1999[2000 (115) E.L.T. A80] in respect of the above case. Vide the said order, the Hon’ble Supreme Court has dismissed the appeal filed by the Deptt., considering the smallness of the amount involved and not leaving the question of law open.
Circular No. 497/63/99-CX I am directed to say that doubts have been expressed whether computer network installed at customer premises by inter-connecting duty paid computers and peripherals will amount to manufacture under the Central Excise Act, 1944.
Circular No. 496/62/99-CX It has come to the notice of the Board that in a number of cases, the Commissioners of Customs & Central Excise have been filing applications before the CEGAT for out of turn hearing. However it has been brought to Board”s notice that in most of the cases, there applications do not mention any reasons for seeking an early hearing, and as a result, these applications for early hearing are being dismissed by the Tribunal.
Circular No. 495/61/99-CX-3 It has been brought to the notice of the Board that field formations are demanding duty on the compound preparation arising during the course of manufacture of Agarbathi classifying them under heading 3302.90 of the Central Excise Tariff as odoriferous compound.
Circular No. 494/60/99-CX A reference is invited to CEGAT Final Order No. C-II/2999/98/WRB, dated 28-12-1998 passed by West Regional Bench, Mumbai in the case of Reliance Industries Ltd. v. Commissioner of Customs, Mumbai reported at 1999 (108) E.L.T. 236 (Tribunal). The brief issue involved in this case was whether Dowtherm Heat Transfer medium, required for heat transfer application in the plant can be treated as “material” for manufacture of the Polyester Staple Fibre / Polyester Filament yarn and entitled for duty exemption under Notification No. 116/88-Cus. dated 29/3/1988
Circular No. 493/59/99-CX-6 I am directed to say that Ministry of Finance, in consultation with the Ministry of Commerce, has decided that all persons dealing with various regulatory agencies, such as the Central Excise and Customs Department (including Service Tax Administration), Income tax Department, Offices of Director General of Foreign Trade etc. should be identified with reference to a common identification number.
