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Circular No. 462/28/99-CX I am directed to say that a doubt has arisen whether the rebate of central excise duty paid processed textiles fabrics notified under section 3A of the Central Excise Act, 1944 for the period 16.12.98 (the day processed fabrics were covered were covered under this levy based on capacity of production) and 15.2.99 (the preceding day to the date when notifications providing method of computation of rebate were issued) can be granted in respect of the goods removed from the factory of independent manufacturers and exported
Circular No. 461/27/99-CX Your attention is invited to Board”s earlier Circular No. 7/90-CX.3 dated 23.2.90 regarding Central Excise classification of products made out of combination of plastics and material other than textiles.
Circular No. 460/26/99-CX I am directed to say that the Standing Committee on Finance on Demands-for-Grants (1999-2000) of Ministry of Finance (Department of Revenue) in its Twenty First Report emphasized the need for evolving a multi-pronged strategy to check evasion of central excise duty.
In exercise of the powers conferred by sub-section (5) of section 32A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby establishes the three additional Benches of the Customs and Central Excise Settlement Commission each at Mumbai, Chennai and Calcutta
Notification under Section 32 – In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 32 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby constitutes a Commission to be called the Customs and Central Excise Settlement Commission
Circular No. 459/25/99-CX I am directed to draw your attention to the Notification No. 37/99-Central Excise (N.T.) dated 4th June, 1999 whereby rule 173C of the Central Excise Rules, 1944 have been amended to incorporate Sub-rule (2a) containing a provision for filing of “Declaration” by the Central Excise assessees who manufacture the excisable goods notified under Section4A of the Central Excise Act, 1944.
Circular No. 458/24/99-CX I am directed to say that in pursuance of the announcement by the Finance Minister in his Budget Speech 1999-2000 that as a measure of simplification of administrative procedure, the SSI units will be permitted to pay excise duty on monthly basis with effect from 1st June 1999, Notification No. 36/99-Central Excise (N.t.) dated 26th May, 1999 has been issued whereby new Rule 173GG has been inserted.
Circular No. 457/23/99-CX I am directed to say that in Para 68 of the Budget Speech (1999-2000), the Finance Minister had announced that the factories paying more than 5 crores excise duty in a year will not be required to maintain their records in a specific format prescribed by the Excise Department. The records maintained in the normal course of their functioning would be accepted as adequate.
Circular No. 456/22/99-CX Representation have been received from the trade regarding difficulties faced in availing of benefit of exemption applicable of goods manufactured at the site of construction for use in construction work at such site vide Notification No. 5/98-CE dated 2.6.98 (S.No.182). It has been stated that the beams / girders or other fabrication work are not presently manufactured at the site due to traffic problems it could cause (especially in case of flyovers at busy road junctions).
Circular No. 455/21/99-CX I am directed to refer to the Drawback Section”s Notification No. 77/98-Customs and Circular No. 81/98 – Customs dated 16.10.98 and 27.10.98, respectively issued vide their f. no. 605/70/98-DBK regarding “Special Advance Licensing Scheme” for manufacturer exporters of electronic products.
