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Circular No. 203/37/96-CX Certain doubts have been raised in respect of “Value” of export goods for Central Excise purposes, viz.-a) whether Free on Board (FOB) Value mentioned in the shipping bill should necessarily be the same as the value mentioned on AR 4 and the invoice issued under Rule 52A
Circular No. 202/36/96-CX Representations have been received from the Trade that the Modvat Credit is being denied on rule 57G invoice wherein the said invoices have not been pre-printed as original, duplicate, triplicate and quadruplicate in terms of Board”s Circular No. 96/7/95-CX dated 13.02.1995.
Circular No. 201/35/96-CX It may be recalled that notification No. 35/95-CE dated 16.3.95 was amended vide Notification No. 84/95-CE dated 18.5.95 Notification No. 35/95-CE grants exemption to yarn (other than sewing thread) doubled or multifold falling under Chapters 51,52,54 and 55 subject to certain conditions.
Circular No. 200/34/96-CX Doubts have been raised regarding the classification of plug in type relays for use as a part of signalling equipments. A plug in rely in an assembly consisting of two parts – (a) a relay, (b) a plug board into which a relay in plugged. These are used in Railway signaling circuits where alternating current at industrial frequency may be present in the circuit. The doubt is whether they are to be classified under heading No. 85.30 as electrical signalling equipments for Railways or under heading 85.36
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.
