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The exemption shall not apply to woven fabrics of wool, cotton, or man-made fibres, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing or printing or any one or more of these processes with the aid of power or steam.
Circular No. 231/65/96-CX A doubt has been raised whether units of the split air – conditioner viz., cooling or the room unit and the condensing unit when cleared separately would be eligible for concessional rate of duty available to the parts and assessories of split air-conditioner under Notification No. 56/95- dated 16.3.1995.
Circular No. 230/64/96-CX The procedural restriction envisaged in sub-rule (2) and 2(A) of rule 224, read with sub-rule (2) or rule 173G of the Central Excise Rules, 1944, regarding removal of excusable goods after 6 P.M. on the day preceding the Budget Day and also no the Budget Day, should be strictly enforced on all assessees, including those working under Self Removal Procedure.
Circular No. 229/63/96-CX I am directed to draw your attention to new Rule 13(1)(a) of Central Excise Rules,1944 effected by Notification No. 40/94 dated 22.9.94. A doubt has been expressed whether erstwhile facility which was provided to the industry by the Board by clarification through letter F.No. 209/41/88-CX. 6 dated 6.3.89, (i.e. intermediate excisable goods manufactured in the factory could be used captivity without payment of duty for the production of goods exported under bond) would continue to be available or not.
Circular No. 228/62/96-CX A doubt has arisen on account of conflicting views taken by various Hon”ble High Court and CEGAT on the issue whether a Demand -Cum-Show-Cause-Notice under Section 11A of Central Excises & Salt Act, 1944 is required to be issued once assessment of RT – 12 is finalised and the Superintendent of Central Excise indicates in the assessment memorandum the amount of duty debited less by the assesses.
Circular No. 227/61/96-CX In DAP No. 128/94, the audit has contended that aluminium and steel grills used in air conditioners are classifiable under Heading 84.15. A doubt has been raised whether these grills are classifiable as an article of aluminium and steel under Chapter 76 and 72 or as part of air conditioner under Chapter 84.
Circular No. 226/60/96-CX The Board has been informed that in cases in which citric acid i.e. preservative is not added in the preparation of sugar solution, the parties are contending that the solution does not have any shelf life and not marketable.
Circular No. 225/59/96-CX I am directed to invite your kind attention to Circular No. 23/89 F.No. 139/7/88-CX.4) dated 28th July, 1989 wherein it was clarified that castings as they emerge from the mould or after fettling etc. would be appropriately regarded as semi-finished articles if having the essential character of the finished machine parts or as a blank for machine parts which be classified under Chapter 84, 85, 86, 87 etc.
Circular No. 224/58/96-CX I am directed to say that Confederation of Indian Industry has pointed about divergence in practice of classification of power driven pump sets for handling water. A.P.D. pump set may be a pump having an inbuilt prime mover designed and built as a complete unit, called a monoblock pump-set, or a pimp and a prime mover being two separable units whether complied or not put/ intended to be put on a common platform.
Circular No. 223/57/96-CX I am directed to say that clarifications have been sought regarding com-putation of assessbed value (AV) on petroleum products attracting ad valorem rate. In the budget for 1994-95. excise duty on petroleum products was prescribed on ad valorem basis as against specific rates of duty existing prior to budget. As far as pricing of petroleum products is concerned, they can be divided into two categories
