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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.
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.
