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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.
Circular No. 358/97-CX A reference has been received from Director, Ministry of Commerce regarding the denial of excise duty exemption benefit to personal computers when brought inside the unit located in the EPZ/ FTZ for maintaining accounts under Notification 126/94-CE dated 2.9.94.
Circular No. 357/73-CX I am directed to invite your attention to Notification No. 28/96-CE(NT) dated 31.8.96, as amended by Notification No. 47/97-CE(NT) dated 1.9.97, providing for authentication of challan-book under the provision of Sub-Rule 4 of Rule 57F of the Central Excise Rules, 1994. The said Notification states that each foil of the challan-book shall be authenticated by the owner of the factory or the working partner or the Managing Director
Circular No. 356/72/97-CX Attention is invited to Ministry”s Section 73B Order No. 50/4/97-CX dated 5th November, 1997 and 51/5/97-CX dated 20.11.1997 issued from F.No. 103/5/96-CX.3 where under classification of “Nycil Prickly Heat Powder” was ordered to be made under heading 33.04.
Circular No. 355/71-CX The question of inclusion of after-sale service expenses in the assessable value has since long been settled after the Supreme Court judgement in the case of Bombay Tyre International. However, a doubt has now been raised relating to the inclusion of expenses of pre-delivery inspection (PDS) and three initial services performed free of cost during initial usage of the vehicle by dealers in the assessable value of motor vehicle
Circular No. 354/70/97-CX It has been brought to the notice of the Board that there are inordinate delays in acceptance of proof of export where goods are exported through an Inland Container Depot/ Customs Freight Stations (ICDs/ CFSs) because of delayed receipt/ non-receipt of the Transference Copies from the Customs formations at the port of exit. This causes delay in getting rebate claims or in fulfilment of conditions of bonds executed for exports without payment of duty. In many cases
Circular No. 353/69/97-CX I am directed to say that Board vide its Circular No. 6/86-CX.4 dated 25.09.1986 had issued certain clarifications regarding the classification of various parts and accessories of refrigerating and air-conditioning machinery and appliances to enable the field formations to eliminate divergence in the practice of assessments of these products. In the said Circular, general guidelines were given for determining the classification of various parts and accessories of refrigerating
