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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.
Circular No. 426/59/98-CX I am directed to draw your attention to Notification No. 38/ 98-CE (NT) dated the 2nd September, 1998, whereby in Rule 187A of the Central Excise Rules, 1944, a proviso has been inserted so as to extend special facility to the large manufacturer exporters in respect of examination, certification and sealing of export goods at the place of despatch.
Circular No. 425/58/98-CX Kind attention is drawn to CEGAT order No. A-4 dated 6.01. 1998 in case of M/S Flexo Foam Industries Vs. CCE, Bolpur. The CEGAT has allowed the benefit to the appellants relying on its earlier order in case of CCE, Meerut Vs M/S Maruti Foam Ltd. reported in 1996 (85) ELT 157 (Tribunal).
Circular No. 424/57/98-CX It was brought to the notice of the Board that consequent upon rescinding of Rule 56 A of the Central Excise Rules, 1944 containing the provisions of Proforma credit end extension of Modvat credit to the goods covered under the said Proforma credit with effect from 20th May, 1944 certain intermediate products such as covered rubber thread, covered spandex yarn etc. which arose during the course of manufacture of final products remained outside the purview of the provisions of Modvat credit.
Circular No. 423/56/98-CX Certain doubts have been raised regarding whether the erroneous refunds granted could be recovered by recourse to review under Section 35-E of the Central Excise Act or demands under Section 11A within the statutory time limit as laid down.
Circular No. 422/55/98-CX I am directed to draw your attention to Notification No. 26/98-CEE (NT) dated 15th July, 1998 and Order Nos. 10/98-Central Excise 23rd July, 1998 and 11/98-Central Excise dated 10th August, 1998, both issued thereunder, relating to extention of the provisions of Chapter VII of the Central Excise Rules, 1944 to excisable goods specified in the Schedule to the Central Excise Tariff Act, 1985 for storage in a warehouse and export therefrom.
Circular No. 421/54/98-CX I am directed to refer to notification No. 14/98-CE (NT) and 21/98-CE (N.T.), both dated 2.6.98 whereby MODVAT credit of duty paid on inputs used in or in relation to the manufacture of final products was restricted to extent of 95% of such duty.
