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Circular No. 387/20/98-CX Under Notification No. 1/95-CE, dated 4.1.95 and Notification No. 126/94-CE, dated 2.9.96 100% Export Oriented Units and Units located in EHTP/STP/ETZ are permitted to remove the goods manufactured, produced, processed and packaged in the unit for the purpose of repair, re-processing etc. without payment of duty after seeking necessary permission from the jurisdictional Assistant Commissioner of Central Excise.
Circular No. 386/1/98-CX Fly Ash/ Coal Ash (Cinder) were exempt from Central Excise duty vide Notification No. 76/86 dt. 10.2.1986. In the Budget 1996-97, Notification No. 76/86 was amended vide Notification No. 11/96 dt. 23.7.1996. consequent to which “Cinder” was deleted from the Schedule to Central Excise Tariff Act, 1985.
Circular No. 385/18/98-CX Please find enclosed copy of paras 42 to 45 of the 14th Report of the PAC (11th Lok Sabha) 1996-97. The PAC has observed that the present manner of transfer of cases to Call book is not satisfactory. such transfers raise doubts regarding the manner of disposal of some of the provisional assessment cases themselves, from the list of outstanding cases. While the Board had issued instructions to Commissioners to review the case transferred to call books done (Board”s DO Letter F.No. 101/2/92-CX.3. dated 4th March, 92
Circular No. 384/17/98-CX I am directed to say that representations have been received by the Board to the effect that if the EOU is claiming exemption under Notification 8/97-CE dated 1.3.97, the Central Excise Authorities are insisting on payment of additional duties of excise leviable under Section 3 of the Additional Duty of Excise (Textiles and Textile Articles) Act, 1978.
Circular No. 383/16/98-CX Instances have come to the notice of the Board regarding the undue hardship being caused to the Trade on account of ignorant as well as bureaucratic style of functioning of the Central Excise Officers posted in 100% EOUs. This hampers the working of the units and affects their export performance adversely.
Circular No. 382/15/98-CX I am directed to say that the Public Accounts Committee of the 11th Lok Sabha in 14th Report (1996-97) have gone through the problem of pendency of provisional assessment cases in Central Excise and have made recommendation inter-alia, making specific provision prescribing time-limit for finalisation of provisional assessment cases. They have also expressed concern that in many cases in the past, the bank guarantees were not renewed. In this regard, they have recommended for strict monitoring, ensuring adherence to instructions and in case of failures on the part of the field officers, to fix responsibilities.
Circular No. 381/14/98-CX I am directed to say that certain doubts have been raised regarding proper classification of plastic casing/ cappings and their fittings. The plastic Casing Capping and Fittings Manufacturers Association has pointed out the there is no uniformity in the classification of plastic casing-cappings and their fittings. In some Commissionerates these articles are being classified as “other articles of plastics” falling under heading No. 3926 of CET
Circular No. 380/13/98-CX I am directed to say that a doubt has been raised regarding classification of plastic pipes, pipe fittings and other plastic components of sprinkler irrigation equipment; whether they would be classifiable under sub-heading 8424.91,
Circular No. 379/12/98-CX I am directed to say that doubts have been expressed regarding correct classification of products which are claimed to be medicines within the Yunani, Siddha and Homeopathic systems of medicine under the Central Excise Tariff Act, 1985.
Circular No. 378/11/98-CX The undersigned in directed to refer to Board”s Circular No. 4/85(F.No. 6/15/85-CX.1) dt. 14.2.85 regarding addition and exclusion of sales-tax in the assessable value. The trade has raised a doubt about the deductions given in respect of sales tax leviable by State Government, while determining the Assessable value.
