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Circular No. 169/3/96-CX I am directed to refer to Notification No. 64/93-CE, dated 28.02.93, as amended, in terms of which saloon cars, used as taxis are effectively charged excise duty @ 30% ad valorem. Since it is not certain, at the time of clearance of a saloon car from the the factory of manufacture, whether it would be used as a taxi, or otherwise
Circular No. 168/2/96-CX Certain doubts regarding the dutiability of sewing thread falling under heading No. 55.04 of the erstwhile CET (prior to its amendment before Finance Act, 1995) during the period 1994-95 have been raised on the grounds that heading No. 55.04 was not included in note 3 of section XI of the CETA, 1985. Doubts have also been raised in respect of duty liability on sewing thread manufactured by rewinders on the ground that exemption to duty paid yarn subjected to rewinding, reeling etc.
Circular No. 167/1/1996-CX The amendment has been made so as to provide that in respect of capital goods, other than those which are covered under sub-cluse (1) or items (ix) and (x) of sub-clause (d) of clause (1) of explanation to sub-rule (1) of rule 57Q and which are received in the factory of a manufacturer of final products on or after 1.1.1996, the credit shall not be taken in RG 23C, Part II until such capital goods have been installed or used in the factory of the manufacturer.
Circular No. 166/77/95-CX In para 9 of the said Circular it has been, inter alia, clarified that if the containers bear labels/ literature etc. indicating that it is meant for application of hair, as specified under Note 2 of Chapter 33 and/ or if the coconut oil has additives (other than BHA) or has undergone processes which make it a “preparation for use on hair” as mentioned in Chapter Note 6 of Chapter Note 6 of Chapter 33, then the coconut oil may merit classification under Chapter 33.
Circular No. 165/76/95-CX Representations have been received that invoices issued by consignment agents during the period 01.04.1994 to 03.07.1994 are not being considered as valid duty paying document for the purpose of availment of Modvat credit under rule 57G of the Central Excise Rule, 1944 as they were not covered within the Notification No. 15/94-CE(NT) dated 30.03.1994.
Circular No. 164/75/95-CX It has been represented to the Board by the Cotton Textile Export Promotion Council that Merchant Exporters of cotton made ups are facing difficulties in getting the rebate of duty paid at the inputs stage. It has been further stated that the merchant exporters were being allowed to export the goods directly from the factory of the manufacturer of export goods working under Rule 191A/ 12(1)(b) on AR-4/ AR-5
Circular No. 163/74/95-CX Some Commissioner have referred to difficulties in provisional release of goods/ vehicles before issue of S.C.N. particularly in Commissionerates which are having two Commissioners. It has also been brought to the notice of the Board that while in some Commissionerates, provisional release of the goods is granted by Commissioner-I, in other Commissionerates such release is granted by Commissioner -II and that, therefore, there is no uniform practice.
Circular No. 162/73/95-CX Kindly refer to the instructions contained in the Board”s D.O. letter F.No. 101/2/92-CX.2 dated 4th March, 1992 directing that a case should be transferred to the Call Book with the approval of Commissioner/ Commissioner (Judicial) / DG etc. as the case may be . It is further stated the Board”s Circular No. 53/90-CX.3 dated 6.9.1990, specifies the circumstances under which a pending case can be transferred to Call Book.
Circular No. 161/72/96-CX I am directed to say that doubts have been expressed regarding correct classification of PVC leather cloth also known as Rexine Cloth as to whether it will fall under Heading No. 39.21 or 59.03 of the Central Excise Tariff. Attention has been drawn to Section Note 1(d) of Section XI of Central Excise Tariff, Chapter Note 2(a)(5) of Chapter 59 and Chapter note 2(k) of Chapter 39.
Circular No. 160/71/95-CX In this regard references have been received from the field formations that a large number of units whose turnover for export run into few crores are not following AR-4 procedure for export on the plea that their turnover for home consumption is less than Rs. 30 lakhs. Further, some unscrupulous manufacturers are also clearing their goods without payment of duty under the guise of export clearances.
