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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,
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
