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Excise Duty : India reduced excise duty on petrol and diesel to offset rising global crude prices due to geopolitical tensions. The move aimed t...
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Circular No. 342/58/97-CX I am directed to refer to the Chapter notes introduced in this year”s budget enlarging the scope of the term “manufacture” in respect of products falling under chapters 28, 29, 34, 35, or 38 of the central excise tariff.
Circular No. 341/57/97-CX I am directed to say that doubts have been expressed about the appropriate classification of instrument cluster whether under heading 87.08 as parts and accessories of motor vehicles or under heading 90.31 as measuring and checking instrument.
Circular No. 340/56/97-CX Notification No. 8/96-CE dated 23.7.96 was issued exempting all goods falling under heading No. 52.02 produced or manufactured in a free trade zone and brought to any other place in India or by a 100% export-oriented undertaking and allowed to be sold in India, form so much of the duty of excise leviable thereon which is specified in the Schedule to the Central Excise Tariff Act, 1985, as is in excess of nil duty.
Circular No. 339/55/97-CX In a case where importer had not only misrepresented that facts before the Commissioner but had also filed manipulated and fabricated documents, the Law Ministry was consulted on the point as to whether fresh Show Cause Notice can be issued by the Department under the proviso for extended period of 5 years.
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.
