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Circular No. 391/24/98-CX The procedural restriction envisaged in sub-rule (2) and 2(A) of rule 224, read with sub-rule (2) of rule 173G of the Central Excise Rule, 1944, regarding removal of excisable goods after 6 P.M. on the day preceding the Budget Day, should be strictly enforced on all assessees, including those working under Self Removal Procedure. It is once again reiterated that the schemes of Record Based Control and Production Based Control are comprised in Self Removal Procedure. Therefore, instructions contained in Chapter 7 of the Self Removal Procedure Handbook (Corrected) should be scrupulously followed.
Circular No. 390/23/98-CX W.e.f. April, 1998, the MTR is required to be submitted in the revised proforma, a copy of which is enclosed. It may be noted that the MTR should be signed only by the concerned Commissioner of Central Excise and must be sent regularly and well in time i.e. latest by 10th of the following month. Further, no column should be left blank, and in particular, attention may be given to the column “Reasons for pendency”, which should be filled in
Circular No. 389/22/98-CX I am directed to draw your attention to Notification 8/87-CE dated 1.3.97 which exempts the finished products, rejects, wastes or scraps specified in the Schedule to the CEntral Excise Tariff Act, 1985 and produced or manufactured, in a 100% EOU or FTZ wholly from the raw materials produced or manufactured, in India and sold the DTA from the raw materials produced or manufactured,
Circular No. 388/21/98-CX I am directed to draw your attention to rule 173MM of the Central Excise Rules, 1944 which permits entry of exported goods which are re-imported and returned to the factory, and the corresponding procedure contained in Para 14 of the Board”s Circular No. 87/87/94-CX dated 26.12.1994, whereby Commissioners is the competent authority to grant permission. It has been represented to the Board that the procedure should be simplified and the jurisdictional Assistant Commissioner of Central Excise should be authorised to give such permission.
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.
