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Circular No. 472/38/99-CX I am directed to say that it was reported by the field-formations that cases of making willful wrong entries in the invoices, especially by the registered persons issuing invoices under Rule 57GG (Registered dealers), facilitating the buyer to avail wrong credit of additional duty under the Customs Tariff Act, 1975, came to notice.
Provided that nothing contained in any notification providing exemption from the whole or part of the duty of excise based on the value of clearance made in a financial year shall be applicable to the paper and paperboard manufactured by the said Ashok Paper Mills till this notification remains in force.
Circular No. 471/37/99-CX I am directed to say that difficulty had arisen for the manufacturers of goods specified under Chapters 61 & 62 of the Central Excise Tariff Act where rate of duty is NIL or the goods are exempted, especially the garment manufacturers primarily engaged in the manufacture / production for exports. These manufacturers were denied a simplified export procedure since these could not register themselves with the Central Excise in terms of the existing provisions of Notification 22/98 – Central Excise (N.T.) dated the 4th June, 1998.
Circular No. 470/36/99-CX I am directed to refer to Circular No. 449/15/99-CX dated 23.2.99 on the subject mentioned above. It was clarified vide the above mentioned circular that duty should not be demanded on waste packages/containers used for packaging modvatable inputs when cleared from the factory of manufacturer availing modvat credit following the CEGAT order in case of M/s West Coast Industrial Gases Ltd. v. CCE, Cochin.
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
