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Circular No. 454/20/99-CX I am directed to say that certain doubts have been expressed whether upgradation of computer system by increasing the storage/processing capacity of computer system etc. will amount to manufacture under the Central Excise Act, 1944.
Circular No. 453/19/99-CX It has been brought to the notice of the Board that the Commissioners of Customs and Central Excise in the field are generally neither filling Cross Objections under Section 35B (4) of the Central Excise Act or Section 129A (4) of the Customs Act against the appeals filed by the assessees/importers in CEGAT, nor they are sending comments on such appeals – even where stakes has often to seek comments in specific cases,
Circular No. 452/18/99-CX I am directed to invite reference to Board”s Circular No. 410/43/98-CX dated 30.7.98 regarding finalization of pending assessments on the basis of orders issued by Central Board of Excise and Customs under Section 37B. It was clarified that an order issued under Section 37B has only prospective effect from the date of its issue, however, demands can be raised for the last six months under section 11A of Central Excise Act, 1944.
Circular No. 451/17/99-CX I am directed to say that the trade and industry has represented that often different duty-paid excisable goods manufactured in two different units of a manufacturer/management are required to be loaded in the same conveyance for delivery to the consignee. Under the present rule 173H(3), the Chief Commissioner is empowered to give such permission.
Circular No. 450/16/99-CX The Board has been perturbed with the increasing pendency of appeals including stay petitions with commissioners (Appeals). Since as per Board”s instructions issued in June, 1998 no coercive action for recovery of duty/penalty involved in the appeal is normally to be taken by field officers till the disposal of stay petitions by the Commissioners (Appeals), delay in disposal of such stay petitions comes in the way of recovery of Government”s legitimate duties.
the manufacturer maintains an account of the quantity of cement cleared in bulk from the factory, the quantity of the cement received at the declared bagging plant, and the cement cleared in bags from the bagging plant thereafte.
Circular No. 449/15/99-CX References have been received from the field formations regarding doubts on the dutiability of waste packages/containers used for packaging Modvatable inputs when cleared from the factory of manufacturer availing Modvat Credit. The doubt arose in view of conflicting judgments of CEGAT rendered in the case of M/s. West Coast Industrial Gases Ltd. v. CCE, cochin reported in 1996 (83) ELT (358 CEGAT and in the case of M/s IOL v. CCE reported in 1993 (68) ELT (624).
Circular No. 448/14/99-CX I am directed to refer to the provisions of Notification No. 56/98-Cus. dated 1.8.98 (earlier Notification No. 29/98 dated 2.6.98 and 34/98 dated 13.6.98). In terms of serial no. 12 of the table annexed to this notification and mutates mutandis, under the corresponding entries in the earlier notifications , all the goods falling within the first schedule to the Customs Tariff Act which are imported for sale as such, other than by way of high sea sale,
Circular No. 447/13/99-CX I am directed to say that on dismissal of Departments appeals by Supreme Court on 2.9.97 in the case of CCE v. M/s Ram Body Builders [1997 (94) ELT 442 (SC)], various references have been received for a clarification regarding the Department”s stand on classification of body built on duty paid chassis by the independent body builders
Circular No. 446/12/99-CX A dispute has been raised regarding classification of “Phenyl” manufactured by M/s. Bengal Chemicals & Pharmaceuticals Ltd., whether under sub-heading 3808.90 – as others or 3808.10 – as pesticide.
