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Circular No. 338/54/97-CX I am directed to say that some of the importers imported “Acrylamide” and claimed duty free clearance under Notification No. 203/92-Cus as “Synthetic Adhesive” for use in the manufacture of leather goods i.e., shoe upper, leather articles, bags etc. In one of the cases, that Asstt. Commrs. of Customs as rejected the claims of the importers for duty free clearance of “Acrylamide” but subsequently the importers have managed to get favourable order at the lavel of Commr.
Circular No. 337/53/97-CX An instance has come to notice of the Board where a jurisdictional Commissioner had filled an appeal in CEGAT against the Commissioner (A)”s order remanding the case to Assistant Commissioner to determine whether various goods were eligible for modvat credit as per definition of the capital goods. As the Commissioner (Appeal)”s order was of the nature of simple remand there was no need of filing appeal against this order
Circular No. 336/52/97-CX The Government has decided to apply the new scheme of charging excise duty on the basis of maximum retail price to all goods falling under sub-heading Nos. 3306.10 (Tooth Paste & Tooth powders) and 3401.20 and 3402.90 (detergents) to the Central Excise Tariff. Notification Nos. 53/97-CE (N.T) and 55/97-CE (N.T.) both dated 18.9.1997 have been issued under section 4A of Central Excise Act, 1944 in this context. The scheme shall come into force from the 1st day to October, 1997.
Circular No. 335/51/97-CX The manufacturer at the time of clearance of motor vehicle mentioned against S.No.195 in column (3) of the said Table (hereinafter in this condition referred to as the said motor vehicle) has paid excise duty calculated at the rate of 40% ad valorem
Circular No. 334/50/97-CX I am directed to say that a doubt has been raised as to whether liquid vegetable extracts obtained in the course of manufacture of ayurvedic medicines are excisable under the Central Excise Traiff Act, 1985 and if so whether they merit classification under Chapter 13 or under Chapter 30 of the Central Excise Tariff Act, 1985.
Circular No. 333/49/97-CX There have been disputes arising in the classification of products under the Central Excise Tariff Act, 1985, which are being claimed by the manufacturers as Ayurvedic medicines, and as per the contention of the department the same were cosmetics/ toilet requisites falling under Chapter 33 of the Central Excise Tariff Act, 1985.
Circular No. 332/48/97-CX It is observed that Commissioners are not yet sending the proposals for filing of Civil Appeals within 10 days the receipt of the certified copy of the CEGAT order in their offices. In some of the cases the proposals have been received after considerable delay, making them as goods as infructuous. The Board has viewed the delay in such cases with concern and has asked the concerned Chief Commissioners to fix responsibility for the delay for appropriate action against the concerned officers.
Circular No. 331/47/97-CX I am directed to refer to the Ministry”s letter No. B-31/7/97- TRU, dated 25.7.97 (Circular No. 326/42/97-CX) relating to application of section 3A of the Central Excise Act, 1944, to re-rolling mills, letter B-31/4/97-TRU (Circular No. 325/41/97-CX), dated 25.7.97, issued relating to induction furnace units and letter B-31/7/97-TRU, dated 1.8.97 (Circular No. 327/43/97-CX), and to say that some changes have been made (in these schemes) as indicated below.
Circular No. 330/46/97-CX Please refer to Board’s Circular No. 268/35/92-CX.8 date 17.8.94 regarding valuation of goods manufactured and cleared into DTA by 100% EOUs.
Circular No. 329/45/97-CX I am directed to invite your attention to Board”s Circular No. 27/27/94-CX dated 2.3.94 issued from F.No. 390/140/93-JC wherein it was directed that whenever any appeal/ petition is prepared to file by the Department before any Court or Tribunal in a matter relating to PSU, the Commissioner should send a self contained proposal for consideration of the Committee on Disputes along with relevant enclosures to the Board.
