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F.No. 354/08/98-TRU Notification No. 32/99 exempts all excisable goods that are manufactured in the two types of industrial units mentioned in para 3 of the notification. These units are either new units which have commenced their commercial production on or after 24.12.97, of these are industrial units which have undertaken substantial by way of increase in installed capacity by not less than 25%. The increase in capacity should have been effective on or after 24.12.97.
Circular No. 469/35/99-CX It has been reported to the Board that Oil companies clearing their products under AR3A procedure are resorting to splitting/amendment of AR3A at the time removal of goods. Such splitting is necessitated due to deviation from the original plan of movement especially change of sailing schedule, lack of storage facility at installations, urgent need of product to other locations etc. It is, therefore, not possible to foresee such situations.
For the removal of doubts, it is hereby declared that for the purposes of this notification, “Mineral” does not include crude petroleum oils and the expression “Mineral based” shall be construed accordingly.
Spcfd. new/expanded industrial units in Assam/Tripura : exempt from basic & addl. duties equivalent to duty paid by manufacturer from account current.
Circular No. 468/34/99-CX I am directed to say that the progress in Central Excise Computerization was reviewed by the board in a meeting held on 22.6.99. It has noted that 42 Commissionerates have started capturing assessee profile (ECCMAST) and the monthly returns (RT-12). More Commissionerates are expected to commence this job shortly. The quality of the data is still not satisfactory but it was felt that a period of six moths will be adequate to improve quality to the desired level.
Circular No. 467/33/99-CX the personnel selected for audit work should be those having sufficient knowledge of Central Excise Rules and procedures. The executive personnel viz. Inspectors selected for audit should have a minimum of 5 years service in that cadre, preferably in a Range. The tenure of the incumbent who would be getting special pay, will be in 3 years
Circular No. 466/32/99-CX All instruction / clarifications would be issued by the board only through numbered circulars as hitherto. In case any clarification / instruction having relevance for all field formation is issued to a particular commissioner without being numbered, such cases should be referred back to the concerned section of the Board for issue of a numbered circular.
Circular No. 465/31/99-CX I am directed to say that the trade and industry has represented before the High Powered Committee on Transaction Costs, for certain modifications in the procedures, especially relating to exports which will ultimately ensure reduction in the transaction costs for the exporters.
Circular No. 464/30/99-CX This is with reference to manufacture of particle boards (plain and pre-laminated) made from sugarcane bagasse and other agricultural wastes. during the process of manufacture specially developed binders and mixed with the agricultural residues like dried sugarcane bagasse. These binder/resin/glues are specifically developed and made by the industry only for captive consumption and not for external sale.
Circular No. 463/29/99-CX Zafrani Zarda & Pan Masala Association of India has represented that their member units are engaged in manufacture of pan masala falling under chapter heading 21.06 and marketing in pouches of varous sizes, i.e. 2 gms, 4 gms., and 20 gms. The pouches are filled inby the automatic form fill and seal machines which are certified for weient by the competent authority under Section 37 of the Standards of Weights
