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Circular No. 318/34/97-CX It has been brought to the notice of the Board that certificates are not being issued to the exporters, who have reversed the modvat credit in terms of the instructions and formula contained in Board”s Circular No. 285/1/97-CX dated contain such particulars which may enable the concerned Custom Houses to expeditiously close the DEEC Book.
Circular No. 317/33/97-CX The CEGAT (Eastern Zonal Bench) in the case of Indo Flogates Ltd., v. CCE, Bhubaneswar 1997 (20) RLT 443 (CEGAT -EZB) has decided the issue of unjust enrichment under section 11B holding that if credit notes have been issued, refund is admissible. This decision is given by Single Member Bench.
Circular No. 316/32/97-CX In the aforesaid regard, reference is invited to the Board”s instructions under Circular No. 27/27/94-CX dated 2.3.94 issued from F.No. 390/P/253/95-JC In the circular No. 27/27/94-dated 2.3.94, it was pointed out that on receipt of reference of dispute by COD; the operation of the order of proceeding under challenge should be suspended till the COD resolves the dispute or gives clearance to the litigation. In other words, dues cannot be enforced while the reference is pending before COD.
Circular No. 315/31/97-CX I am directed to refer to Member (CX) s D.O. letter of even number dated 22.1.1997 (Copy enclosed)1 wherein it was directed the Board”s Circular No. 237/71/96-CX dated 12.8.96 regarding classification of Ready Mix concrete be kept in abeyance. After re-examining the matter it has been decided to withdraw the aforesaid instruction contained in Member (CX) s D.O. letter dated 22.1.1997.
– For the purpose of this notification, the expression “maximum retail price” shall have the meaning as assigned to it in clause (r) of rule 2 of Standards of Weights and Measures (Packaged Commodities) Rules, 1977.
Circular No. 314/20/97-CX I am directed to state that representations have been received from assessees, on the scope of the term manufacture used in the notification No. 1/95-CE dated 4.1.95. It has been represented that the benefit of the exemption nude notification No. 1/95- CE dated 4/1/95 is being denied to the 100% EOUs approved for the manufacture of welded galvanised steel pipes and tubes by galvanising of black MS pipes on the grounds that galvanising” of black MS pipes does not amount to manufacture in terms of section 2(f) of the Central Excise Act, 1944.
Circular No. 313/29/97-CX An appeal lies to the Supreme Court under section 13CE of the C.A. 1962/ Section 35L of the Central Excise Act against the CEGAT order relating to rate of duty and valuation for the purpose of assessment. The appeal is required to be filed by the jurisdictional Commissioner within 60-days from the date of receipt of CEGAT order in the Commissionerate. Prior to 1995, cases relating to rate of duty and valuation were centralised in the Special Benches of Cegat at Delhi. After the amendment in the Acts in 1995 such cases are to be disposed of by the Regional Benches also.
Circular No. 312/28/97-CX It has been noticed that quite a lot of unnecessary litigation and avoidable work is created by indiscriminate issue of show cause notices/ less charge demands invoking the proviso to Section 11-A of CESA or to Section 28 of the Customs Atc, etc. even when there is no fraud or misdeclaration, etc., for example, where there has been an established practice well within the knowledge of one Department.
Circular No. 311/27/97-CX Consequent upon introduction of self-assessment procedure, the assessee is required to assess his duty liability and RT- 12 returns. It is desired that notwithstanding the change in the system of assessment, the Register of Assessment and Revenue Realisations (now renamed as Register of Scrutiny of RT-12 Returns and Revenue Realisation) should continue to be maintained by the Range Officers in the revised proforma enclosed as Annexure.
For the purposes of the exemption, dead stock means goods which have not been exported for two years after their manufacture in the hundred per cent export oriented undertaking or the unit in the export processing zone.
