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Circular No. 371/4/98-CX I am directed to refer to Board”s Circular No. 178/12/96-CX dated 28.2.1996. Based on the recommendation of the PAC, directions were issued vide aforesaid circular of the Board for taking immediate action for launching prosecution under Central Excise & Salt Act, 1944 and the IPC 1860 with respect to unscrupulous cases indulging in fraudulent/ naked evasion of excise duty.
Circular No. 370/3/98-CX Public Accounts Committee in their 104 Report in Para 3.48 has observed that the surprise squads for verification of Modvat Credit in the Commissionerate are not functioning properly as a consequence, the evasion of Central Excise duty through fraudulent availment of Modvat Credit remains unchecked. In this regard, I am directed to reiterate the instructions of the Board contained in F.No. B.22/32.86-TRU dated 16.7.86.
Circular No. 369/2/98-CX The PAC on Audit Para 3.48/ 91-92 on the report of the C & AG for the year ending 31.3.1992. (No 4 of 1993) regarding fraudulent availment of Modvat Credit by Sipani Automobiles, Bangalore has desired that the Ministry of Finance will take adequate steps to ensure that recent amendments in the Central Excise Law
Circular No. 368/1/98-CX Attention is invited to Board”s Circular No. 315/31/97-CX dt. 23.5.97 regarding classification of Ready Mix Concrete. It has been brought to the notice of the Board that in some cases concrete mix manufactured at the site of construction is being denied exemption under S.No. 51 of Notification No. 4/97 dt. 1.3.97.
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.
