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Circular No. 328/44/97-CX I am directed to refer to Board”s Circular of even number dated 27th February, 1997 on the above subject. The difficulties being experienced by Commissioners in finalising large number of adjudication cases pending with them have been examined by the Board. It is felt that there is need for further enhancement of the powers of adjudication.
Circular No. 327/43/97-CX I am directed to refer to the Ministry”s letters of even no. dated the 25th July, 1997 (Circular No. 326/42/97-CX) relating to application of section 3A of the Central Excise Act, 1944, to re-rolling mills and letter F.No. B-31/4/97-TRU, dated the 25th July, 1997 (Circular No. 325/41/97-CX) relating to induction furnace units and to say that some changes have been made in these schemes. They are indicated below.
Circular No. 319/35/97-CX In this regard your attention is invited to Board”s Circular No. 313/29/97-CX dated 6.5.97 issued from F.No. 390/170/97-JC wherein it was stated that Commissioners should send detailed proposals for filing Civil Appeal in those cases where CEGAT orders, relating to rate of duty and valuation for the purpose of assessment are not acceptable to them
Circular No. 326/42/97-CX I am directed to say that it has been decided to invoke the provisions of section 3A of the Central Excise Act, in respect of hot re-rolled products made by re-rollers. Notification No. 23/97-CE (NT), dated 25.7.97 has been issued to notify such products under section 3A.
Circular No. 325/41/97-CX The Government have decided to notify ingots and billets of non-alloy steel classifiable under sub-heading Nos. 7206.90 and 7207.90 of the Schedule to Central Excise Tariff Act, 1985. These goods have accordingly been specified as “notified goods” under sub-section (1) of section 3A, vide notification No. 23/97-Central Excise (NT), dated the 25th July, 1997.
Circular No. 324/40/97-CX I am directed to enclose a copy of notification No. 21/97-CE (NT) dated the 16th July, 19971. The Central Excise (Fifth Amendment) Rules, 1997 has come into enect on the 16th July 1997.
Circular No. 323/39/97-CX I am directed to refer to Board”s circular No. 59/88-CX-8 dated 27.10.88 (F.No. 263/32/88-CX 8) wherein it was clarified that small scale units who have opted for full exemption under notification No. 175/86-CE., could be permitted to avail exemption on goods cleared for home consumption under the said notification and to take credit of duty paid on inputs used in the manufacture of goods exported under bond or on payment of duty.
Circular No. 322/38/97-CX I am directed to refer to Board”s Circular No. 285/1/97-CX dated 10.1.1997 under which Central Excise formations were directed to furnish the particulars in the proforma enclosed to the aforesaid Circular to the Commissioners of Customs, to enable them to take necessary action for the violation of VBAL scheme. Subsequently, further instructions where issued vide Board”s telex F.No. 209/48/95-CX.6 dated 27.3.1997 to the effect that the particulars of DEEC Book / Advance Licence giving their number
Circular No. 321/37/97-CX It has been reported that Board”s Circular No. 10/90/CX.8 dated 13.02.1990 denies modvat credit on raw material for making modvat credit in respect of raw materials as they are capable of being put to various uses one of which is making of ready-to-use packaging material.
Circular No. 320/36/97-CX I am directed to say that doubts have been expressed regarding correct classification of Rubberised Tyre Cord Cord Warp sheets whether or not containing weft yarn used in the manufacture of cycle tyres. It has been reported by field formations that cycle tyre manufactures are using both the type of tyre cords i.e. tyre cord containing only warps and no wefts and tyre cord containing both warps and wefts. It has also been reported that the warp sheets not containing any weft yarn are also known as “fabrics” in the trade parlance.
