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Circular No. 310/26/97-CX I am directed to say that clarification has been sought regarding procedure to be followed in cases mentioned in the above subject in reference to Board”s Circular No. 257/91/96-CX dated 30.10.96 (F.No. 202/3/95-CX.6).
Circular No. 309/25/97-CX I am directed to say that a doubt has arisen on the classification of the drinks made from frozen fruit pulps, fruit pulp concentrates and the fruit pulps. The trade has represented that the tariff entry fruit pulp based drinks in heading No. 2202.30 may be revised to read as fruit pulp based drinks, fruit juices, fruit juice concentrates.
Circular No. 308/24/97-CX I amd directed to say that certain doubts have been expressed as to whether the process of putting together a number of duty paid articles into a container like carton, kit etc. to be marketed as Cable Jointing Kits would amount of manufacture or not. In this process either the duty paid articles are procured entirely from the open market or some articles are manufactured by kitters and others are bought out. these articles are then put into a container like box, kit etc.
Circular No. 307/23/97-CX I am directed to refer to Sr. No. 162 of notification No. 4/97-Central Excise, dated the 1st March, 1997 and Sr. No. 124 of notification No. 5/97-Central Excise, dated the 1st March, 1997 and to say that whereas the former prescribes a rate of duty of 13% ad valorem for glassware produced by semi-automatic process in respect of goods falling under heading No. 70.07 to 70.15, the latter prescribes a duty of 8% ad valorem for all goods falling under sub-heading No. 7015.00.
Circular No. 306/22/97-CX Instances have come to the notice of the Board where job-workers have availed the credit on inputs used for job-work done by them under the provisions of rule 57F(4) of the Central Excise Rules, 1944.
Circular No. 305/21/97-CX It has been brought to the notice of the Board that certain Central Excise formations have issued certificates to merchant exporters who had exported the goods under Value Based Advance Licence (VBAL) to the effect that they have not availed the modvat facility.
Circular No. 303/19/97-CX Representations have been received by the Board stating that the facility of duty free clearances of the intermediate goods for the manufacture of export goods are being denied on the ground that Chapter X procedures comprising of inter alia, namely – inbond manufacture of export goods, maintenance of separate storage/ accountal, etc. could not be followed by a unit manufacturing intermediate goods and the export goods in the same unit.
Circular No. 302/18/97-CX Representations have been received from trade and industry with regard to denial of duty exemption to Ultraviolet Plastic Sheets by field formations when brought in connection with the production or manufacture or packaging of articles inside the 100% EOUs, in context of Notification No.136/94-CE dated 10.11.94, considering them as building materials.
Circular No. 300/16/97-CX It has been brought to the notice of the Board that in absence of Opening Balance and Closing Balance in the said format of Form RT-12 is posing difficulties in the on-line Computerised verification of RT-12 Returns. It has, therefore, been decided to modify the columns of the Form RT-12.
Provided that nothing contained in this notification shall apply where such finished products, if manufactured and cleared by a unit other than a hundred per cent export-oriented undertaking or a unit in a free trade zone, are wholly exempt from the duties of excise or are chargeable to Nil rate of duty.
