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Circular No. 264/98/96-CX In am directed to refer to the above mentioned CEGAT Order which is reported in Excise Law Times as 1996 (81) ELT 676 (T). In this case, the Tribunal has decided that the duty paid on inputs of which Modvat Credit has been taken is not to be added in the cost of the raw material while determining the assessable value of the final product. Against this CEGAT Order, the Department had filed an appeal in the Supreme Court of India
Circular No. 263/97/96-CX It has been brought to the notice of the board that there have been inordinate delays in acceptance of proof of exports in the cases where exports are being effected under Bond. As a result, a lot of funds of the exporters are blocked.
Circular No. 262/96/96-CX A doubt has arisen whether rebate of Central Excise duties paid on the goods exported by debit through RG 23C account, can be paid in cash/ by cheque or not. Representations have been received that on account of this doubt several claims of rebates are pending for long.
Circular No. 261/95/96-CX Attention is drawn to Notification 162/86-CE dated 1/3/86, as it was prior to 28/2/1993 which granted concessional rate of duty to saloon cars provided a certificate was required to be furnished to the satisfaction of the Assistant Collector, (now Assistance Commissioner) from the State Transport Authority to the effect that such saloon cars has been registered for use solely as a taxi, within three months from the date of removal or such extended period as the Assistant Collector may allow.
Circular No. 260/14/96-CX I am directed to say that doubts have been expressed regarding correct classification of Zinc Chrome whether under heading No. 28.41 or 32.06 of the Central Excise Tariff Act, 1985. Zinc Chrome is available in 3 varieties, viz. type 1, type 2 and type 3. Whereas type 1 has got pigmentary properties, type 2 and type 3 have got anti-corrosive properties.
Circular No. 259/93/96-CX I am directed to enclose* herewith a copy of Hon”ble Supreme Court”s judgement dated 30.3.1995 [1996 (83) ELT 492 (SC)] in the case of Shree Baidyanath ayurved Bhavan Ltd. whereby the Hon”ble Court has dismissed the appeals of M/s. Shree Baidyanath Ayurved Bhavan Ltd. and upheld the CEGAT Orders No. 438-439/85-C dated 7.6.1985 [1985 (22) ELT 844 (Tribunal)], No. 496/85- C dated 10.7.1985 [1985 (22) ELT 175 (Tribunal)], No. 714-715/90-C dated 10.7.90 [1991] (51) ELT 502 (Tribunal)], and No. 22/91-C
Circular No. 258/92/96-CX I am directed to refer to instructions contained in Board”s letter F.No. 6/64/80-CX.1 dated 6.12.80, Circular F.No. 6/72/85-CX.1 dated 11.3.86 and Issue A of Section 37B order No. 24/14/93 dated 31.12.93 regarding the method to be followed for determining assessable value of goods captively consumed
Circular No. 257/91/96-CX The transshipment of goods from one vehicle to other vehicle (s) en route the destination (s) can be of two categories:- a) Where the entire quantity is transshipped from one vehicle to another vehicle, which may be on account of- (i) breakdowns
Circular No. 256/90/96-CX I am directed to say that a doubt has been raised on the classification of Henna Powder made out of natural henna leaves by the leaves by the process of grinding or pulverising. The Notfn. No. 13/95-CE dt. 16.3.95 exempted Henna Powder considering it classifiable under Chapter 32. After rescinding of Notfn. No. 13/95-CE vide Notfn. No. 19/96-CE dated 23.7.96, Henna Powder if classifiable under Chapter 32 has become liable to duty at 20% adv.
Circular No. 255/89/96-CX Attention is drawn to Board”s Circular No. 251/85/96-CX dated 14.10.96 relating to determination of assessable value on account of changes made in the Finance Act 1996-97.
