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Circular No. 436/02/99-CX I am directed to say that in the context of Self Assessment and Selective Audit Systems which are currently being followed in the Central Excise . It is imperative to have substantially increased participation of the senior officers in the work of audit. Test audit is also being undertaken on the basis of the New Draft Audit Manual and Draft Audit Programme. In this regard, attention is drawn to Parts (4) (iii) of Part-I of the Central Excise Audit Manual
Circular No. 435/1/99-CX As directed by the Delhi High Court, the Board has reconsidered the Circular No. 335/71/97-CX. dated 18.11.97 in the light of the CEGAT judgement dated 13.2.98 in the case of Mahindra & Mahindra Ltd. v. CCE, Bombay [1998(103) ELT 606 (T)].
Circular No. 434/67/98-CX The Hon”ble Supreme Court in its order dated 5th November, 1996 in case of UOI vs. Punjab Rubber & Allied Industries and Other in CA No. 4348/1984 set aside the order of Punjab and Haryana High Court in Civil Writ No. 4459 of 1980 filed by the Respondents
Circular No. 433/66/98-CX I am directed to say that certain doubts have arisen regarding the classification of fusible interlining cloth after the omission of Chapter Note 2(c) of Chapter 59 of the Central Excise Tariff with effect from 16.3.95. Specifically, doubts have been raised as to whether fusible interlining cloth continues to be classifiable under Chapter Heading 59.03 of the Central Excise Tariff Act, 1985 after the omission of the above mentioned Chapter Note.
Circular No. 432/65/98-CX-3 I am directed to say that it has been gathered that some color television (TV) manufacturers have adopted the practice of making the Retail Sale Price (RSP) on the colour TV packages at an amount which is lower than the amount actually collected or payable by the ultimate consumer. It has been reported that the job-manufacturer clears the colour TVs manufactured by him to the ” brand name holder” at the same price as declared on the cartons.
Circular No. 431/64/98-CX I am directed to state tat representations have been received from the trade, regarding the scope of exemption available to precious, metals and articles of precious metals such as ingots, bars, crucibles, foils, dishes, wires, wire gauges etc. under Sl. No. 193 or 194 of Notification No. 05/98-C.E. dated 2.6.98. It has been represented that the benefit of exemption under Sl. No. 193 or 194 of Notification No.05/98-CE dated 2.6.98 is being denied on the ground that the above goods of precious metals when re-made,
Circular No. 430/63/98-CX I am directed to say that doubts have arisen whether the excisable goods cleared in bond under Rule 13 of the Central Excise Rules, 1944, from a factory or any approved premise, can be stored and transshipped at any other place and if so, whether such transshipment should be done in the presence of Central Excise officers. The specific problem relates to export of iron and steel products by M/s Steel Authority of India Ltd. (SAIL) and M/s Tata Iron and Steel Company (TISCO) to Nepal under Notification No. 51/94-CE (NT) dated 22.9.94.
Circular No. 429/62/98-CX It has been brought to the notice of the Central Board of Excise & Customs that field formations are denying Modvat Credit under rule 57A of the Central Excise Rules, 1944 on lubricating base oils, when used as inputs in factory for further manufacture of final product during the period 01.03.1997 to 31.08.1997.
Circular No. 428/61/98-CX I am directed to say that the Board has received representations from exporters that rebate under Rule 12 of the Central Excise Rules 1944 are not being granted where the goods initially cleared on payment of duty for home-consumption were diverted for export following the procedure contained in Board”s Circular 294/10/97-CX dated 30.10.97 on the ground that the exporters are not furnishing “Disclaimer Certificate” from the manufacturers of goods.
Circular No. 427/60/98-CX The matter has been examined in the Board. Raw asafoetida imported into India is classified under Chapter 13 of the Customs Tariff which covers natural gums, resins and gum resins. Asafoetida in gum form is mixed with water till it is totally diluted and then added to the mixture of wheat flour and edible gum. The mixed substance in dough form is spread on the floor and allowed to set for 8 to 10 days till the colour changes to dark brown.
