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Circular No. 199/33/96-CX Notification No. 28/95-CE (NT) dated 29.6.95 was issued whereby Rule 57G was amended providing that the manufacturer is allowed to take credit of duty paid on inputs within six months of the date of issuance of any of the duty paying documents as prescribed under Rule 57G of the Central Excise Rules.
Circular No. 198/32/96-CX It has been brought to the notice the Board that some commissionerates are not allowing exemption to double or multiple-fold yarn, if used in the manufacture of embroidered fabrics in terms of Sl. No. 1 of Notification No. 35/95 dated 16.3.95 on the ground that such embroidery yarn is not being used in “the manufacture of fabrics”.
Circular No. 197/31/96-CX In an directed to say that the doubts have been raised whether product “Dhana Dal”/ Dhania Ki Dal/ Coriander seeds put up for sale in pouches is classifiable under heading 09.03 as spices or under Heading 21.08 as miscellaneous edible preparations, not elsewhere specified or included. Gujarat Dhana Dal Manufacturers” Association has contended that “Dhana Dal” is noting but spices and as such it is correctly classifiable under Heading 09.03 of Central Excise Tariff.
Circular No. 196/30/96-CX Ayurvedic system of medicines in accordance with the formulae given in the authoritative books specified in the first Schedule to the Drugs and Cosmetic Act and sold under a generic name are fully exempt from excise duty under notification No. 75/94-CE, dated the 29th March, 1944. The scope of the exemption on Ayurvedic, Unani, Siddha,
Circular No. 195/20/96-CX I am directed to say that certain doubts have been expressed regarding the correct interpretation of Board”s Circular No. 141/52/95-CX dated the 14th August, 1995 clarifying the classification of Photo- identity cards.
Circular No. 194/28/96-CX In the Case of U.O. I. & Others v. M.R.F. Ltd & others, the Hon”ble Supreme Court in its order dated 3.5.95 has decided that in case of sales where payments are received quite dated 3.5.95 has decided that in case of sales where payments are received quite some time later if interest is charged from the date of delivery of goods till the date of realisation of the price thereof, such interest is excludable from the value of the goods.
Circular No. 193/27/96-CX I am directed to draw your attention to Notification No. 8/96-CE(NT) dated 20.3.96 on the above subject and to say that the Board hereby authorised all the Chief Commissioners to permit the entry or retention of duty paid goods in the factory of warehouse
Circular No. 192/26/96-CX I am directed to invite your kind attention to Circular No. 7/87-CX dated 24 June, 1987 wherein it was clarified that the resistance type and choke type fan regulators are classifiable under sub-heading 8414.20 of the Schedule to the Central Excise Tariff Act, 1985, along with fans. Doubts have been expressed regarding the classification when the fan regulators are manufactured and cleared separately, not in combination with fans.
Circular No. 191/25/96-CX Doubts have been expressed about the classification of pigtails and patchcords as to whether the products are classifiable under chapter heading 85.44 as optical fibre cables, made up of individually sheathed fibres or under heading 90.01 as optical fibre cables other than those of heading 85.44 or under heading 90.93 as part and accessories for machine, appliances, instruments or apparatus of Chapter 90.
Circular No. 190/24/96-CX The steel pipes and tubes are classifiable under Chapter 73 of the Central Excise Tariff Act, 1985. The steel tubes are cold drawn and in the process, the outer diameters get reduced. After cleaning the the end of the tubes and removing the burs, the same are threaded and steel soket is fixed thereon. These and products are called oxygen lancing pipes.
