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Circular No. 367/83/97-CX The Budget of 1994 brought forth ad voleram rate of duty on various mineral oil products which were earlier chargeable to specific rate of duty on the basis of per K.L. at 15 degree centigrade. In light of aforesaid change, Representations have been received from the field formations regarding the problems being faced by them in computation of storage and transit losses with regard to mineral oil products as to whether the same has to be computed at 15 degree centigrade or Natural atmospheric Temperature
Circular No. 366/82/97-CX With the advent of liberalisation, many of the parts and components of machineries and house-hold appliances including items such as televisions, music systems, etc., have been allowed for import without import licence though the equipment itself is not yet allowed for import or is allowable under Special Import Licence. In addition, the import duty on the complete built unit is higher than the import duty on the components.
Circular No. 365/81/97-CX I am directed to refer to notification No. 48/97-CE(NT) dated 2nd September, 1997 issued under Section – 12 of the Central Excises Act, 1944 amending notification No. 68/63-CE dated 4th May, 1963, making Section – 142 (1) (c) (ii) of the Customs Act, 1962 applicable to like matters in Central Excise, thereby empowering Central Excise Officers to attach and sell movable and / or immovable properties of any person who has failed to pay any sum due to government. The rules framed under this provision has consequentially become applicable to the Central Excise matters.
Circular No. 364/80/97-CX Despite clear instructions from the Board in regard to the subject, a number of instances are still coming to notice where Commissioners are proposing appeals against CEGAT Orders in cases other than involving determination of any question having a relation to the rate of duty or value of goods for purposes of assessment. Such unnecessary references are causing undue delay in regard to proper course of the action under the law.
Powers to Chief Commissioners/Commissioners of Central Excise. – In exercise of the powers conferred by clause (a) of section 37A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby directs that the powers exercisable by the Central Board of Excise and Customs under the provisions of the Central Excise Rules, 1944,
Circular No. 363/79/97-CX Doubts have been raised whether grey woven paid fabrics after float cutting are classifiable under chapter heading 5801.21 of the CETA, 1985 as grey woven pile fabrics or under chapter heading 5801.22 as processed pile fabrics.
Circular No. 362/78/97-CX It has been brought to the notice of the Board that there are number of show cause notices on the same issue within a Commissionerate which can be decided by different adjudicating officers at different levels on the basis of monetary limit specified in the Board”s Circular No. 299/ 15/97-CX dated 27.2.97 as modified by Circular No. 328/44/97-CX dated 13.8.97, thus leading to possibility of conflicting decisions.
Circular No. 361/77/97-CX General Exemption 4/97 dated 1st March, 1997 gives concessional rate of duty or a nil rate of duty at Sr. No. 55, 56 & 59 on certain articles of plastics subject to the conditions that Modvat Credit has not been taken on inputs used in the manufacture of such goods.
Circular No. 360/76/97-CX I am directed to refer to the Board”s Circular No. 333/49/97-CX dated 10.9.1997 wherein guidelines regarding classification of products under the Central Excise Tariff Act, 1985, which are claimed by the manufacturers as Ayurvedic medicines, were issued.
Circular No. 359/75/97-CX I am directed to say that doubts have been raised regarding the correct classification and duty liability of used release paper (paper coated with polymers). It is stated that assessee manufacturing coated fabrics/ PVC leather cloth/ rexine use release paper in their manufacturing process and after repeated usage it loses the releasing effect and becomes no more useful.
