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Circular No.405/38/98-CX It has come to the notice of the Board that Commissioner forward in certain cases proposals for review of the Supreme Court decisions which are adverse to revenue. These proposals in most cases do not give any detailed reasons with facts and earlier case laws on the issues which may justify the Hon”ble Court being approached for a review/ reconsideration of their order. Copies of the relevant documents on records, various judgements, copies of authoritative opinion of experts/ trade organisations/ bodies or extracts from authentic technical books etc
Circular No. 404/37/98-CX The issue regarding inclusion of notional interest on advance deposits in the assessable value of excisable goods has been re-examined by the Board in view of several references received from the field formations and the trade seeking clarifications.
Circular No. 403/36/98-CX A proposal regarding nomination of representatives of Service Tax Sector in the Regional Advisory Committees by DG (Service Tax) has heen under consideration of the Board. The DG(ST) has proposed that each Commissionerate should have 3 representatives from Service Tax Sector in the RAC with further recommendation that this could be increased to 5 with the Separate RAC for Service Tax Sector,
Circular No. 402/35/98-CX Kind attention is invited to Board”s instructions as contained in Circular No. 313/29/97-CX (F.No. 390/107/97-JC) dated 6.5.97 and as reiterated in Circular No. 332/48/97-CX dated 9.9.97 on the above subject.
Circular No. 401/34/98-CX The Government of has been concerned about the mounting litigations specially in CEGAT and apex court on carious issues concerning levy and collection of Customs and Central Excise duties and had been seriously examining steps to reduce such litigation. Thus, changes in the basic provisions of the law including rules, notifications and the tariff entries etc.
Circular No. 400/33/98-CX I am directed to draw your attention to notification No. 22/98-CE(NT) dated 4th June, 1998 (hereinafter referred to as the said notification) issued under the provisions of rule 174, superseding notification No. 13/92-CE (NT) dated 14.5.92. The provisions for exemption from registration under rule 174 and filing of a “declaration” remains the same as in the erstwhile notification 13/92-CE(NT), ibid, except the following changes that have been brought about by notification No. 22/98-CE (NT
F.No. 354/62/97-TRU Attention to drawn to notification No. 15/98CE(NT) dated 2.6.98 wherein a proviso is added to Sub-Rule (7) of Rule 52A. By insertion of this Sub-Rule Commissioners may be general or special order exempt an assessee or class of assesses from pre-authenticating each foil of invoice book and from intimating serial number of the invoices.
Tariff values for Pan Masala in retail packages. – In exercise of the powers conferred by the sub-section (2) of section 3 of the Central Exercise Act ,1944(1 of 1944) and in superession of the notification of the government of India in the Ministry of Finance (Department of Revenue) No. 5/97-Central Excise (N.Y.), dated the 1st March, 1997, the Central Government
such finished products, if manufactured and cleared by a unit other than a hundred per cent export-oriented undertaking or a unit in a free trade zone, are wholly exempt from the duties of excise or are chargeable to Nil rate of duty.
Circular No. 399/32/98-CX Attention is invited to Board”s Circular No. 249/83/96-CX.6 dated 11.10.96 issued from F.No. 206/01/96-CX.6 regarding introduction of self assessment. In these instructions it was prescribed, inter alia, that Additional Commissioners/ Deputy Commissioners should scrutinise RT-12 returns of units paying annual revenue of Rs. 5 crores and above.
