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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.
Circular No. 299/15/97-CX I am directed to say that the Board has decided to review the powers of adjudication with the objective that cases are decided expeditiously, there is even distribution of workload and various doubts in this regard are clarified.
Circular No. 298/14/97-CX I am directed to say that a case has come to the notice of the Board wherein a Show Cause Notice was issued for demanding duty for a period of five years and the Commissioner while adjudicating the case held that the demand was time barred as there was no suppression of facts etc.
Circular No. 297/13/97-CX I am directed to refer to the above subject and to the date furnished to C & AG in this regard. It appears that divergent criteria were adopted by different wings of the same Commissionerate, namely Audit Wing, Technical Wings etc., the data furnished by the Directorate of Audit and the Directorate General of inspection were also found to have varied. Besides, huge pendencies have been reported in spite of Board”s instruction that provisional assessments should be finalised within a period of 6 months
Circular No. 304/20/97-CX I am directed to invite your attention to para 3 of the Board”s Circular No.284/118/96- CX (F.No. 209/54/96- CX.6) dated 13.12.1996, whereby certain exporters have been specified, who are permitted to execute bond without security/ surety subject to the conditions, also specified therein.
Circular No. 296/12/97-CX The procedural restriction envisaged in sub-rule (2) and 2(A) of rule 224, read with sub-rule (2) of rule 173G of the Central Excise Rules, 1944, regarding removal of excisable goods after 6 P.M. on the day preceding the Budget Day, should be strictly enforced on all assessees, including those working under Self Removal Procedure. It is once again reiterated that the schemes of Record Based Control and Production Based Control are comprised in Self Removal Procedure.
Circular No. 295/11/97-CX I am directed to invite your kind attention to Board”s circular No. 5/83-CX.6 dated 10.3.83 issued from file No. 210/28/81-CX-6 (copy enclosed)1 and to say that instances have come to notice of failure to issue protective demands on receipt of audit objections. Instances are also coming to notice when demands are being held as time barred in adjudication and appellate proceedings. Basically, in such cases there is delay in issuing show cause notices leading to demands becoming time barred and consequential revenue loss.
