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Circular No. 416/49/98-CX It has been brought to the notice of the Board that there exists some doubt in the field formations with regard to powers of entertaining refund applications in cases where refund has to be granted under provisions of Rule 97 and Rule 173 (L) read with Section 11B wherein the goods originally manufactured and cleared for home consumption on payment of duty are returned to another factory, related or not to the original factory, for repair,
Circular No. 415/48/98-CX I am directed to draw your attention to para 5.2 of the Board”s Circular No. 81/81/94-CX dated 25/11/1994 and para 6.2 of Board”s Circular No. 87/87/94-CX dated 26/12/94, wherein it has been provided that where the AR4 indicates that the export is in discharge of an export obligation under a Quantity-based Advance License or a Value based Advance Licence issued under the Duty Exemption Scheme, the consignment should invariably be examined and sealed by the Superintendent of Central Excise himself.
Circular No. 414/47/98-CX “From the perusal of the order we find that the Superintendent has placed the draft appeal along with the grounds of appeal and put up for approval with the authorisation letter before the Collector. There is no indication whether Collector had applied his mind with reference to the impugned order for filling appeal or not. There was no mention of his approval for filing the appeal.
Circular No. 413/46/98-CX It has recently come to Board”s notice that in a number of cases. CEGAT has dismissed the Department”s appeals on the Technical ground That these did not have proper authorisation by the concerned Commissioners, even though the merits of the cases were prima faciein favour of the Department. But for the aforesaid deficiency in authorisation required to be issued by the concerned Commissioners, the chances of success of Revenue appeals were quite high.
Circular No. 412/45/98-CX It has been brought to the notice of the Board that Trade & Industry is facing problem in the availment of Modvat credit of the duty paid on inputs on the basis of the original copy of the invoice in case where the duplicate copy of the invoice is lost in transit.
To create a level playing field for the domestic manufacturers of marine freight containers the notification exempts the marine freight containers from payment of duty when cleared from 100% EOU into DTA for exports.
manufactured by a manufacturer of newsprint specified under Schedule 1 of the Newsprint Control Order, 1962, and supplied against a purchase order placed upon such manufacturer by a newspaper which is registered by the Registrar of Newspapers of India under the provisions of the Press and Registration of Books Act, 1
Circular No. 407/40/98-CX I am directed to say that it has been brought to the notice of the Board that the rebates are not being sanctioned to the exporters who paid duty from the “deemed credit register” on the processed fabrics, especially where duty paid fabrics were used in the manufacture of made-up articles and rebate was claimed under the provisions of rule 12(1)(b) of the Central Excise Rules, 1944.
Circular No. 409/42/98-CX As you are aware, in pursuance of the Supreme Court”s decision for reducing litigation between one Govt. Department and another, a Committee on Disputes was created in the Cabinet Sectt. to examine the disputes and give clearance or otherwise to pursue the litigation. Accordingly, Board started receiving a number of proposals from different Commissionerates.
Circular No. 406/39/98-CX I am directed to draw your attention to Board”s Circular No. 212/46/96-CX dated 20.5.96 from F.No. 209/16/96-CX.6 whereby the units exempted from obtaining registration under rule 174 of the Central Excise Rules, 1944 have been provided a Simplified Export Procedure. Your attention is also drawn to Notification No. 22/98-CE(NT) dated 4th June, 1998 whereby for specified categories of small scale manufacturers availing exemption based on value of clearances,
