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Circular No. 159/70/95-CX Representations have been received from the Trade regarding the difficulties being faced in mentioning the amount of duty per unit under Sl. No. 1 (h)(ii) and 5 (g)(ii) of the invoice issued under Rule 57G/ 57T wherein a single invoice contains various items having different prices and are liable to duty at the same rate.
Circular No. 158/69/95-CX It has been brought to the notice of the Board that units having facilities for twisting/ texturising the yarn and then dying / printing/ bleaching/ mercerising are being denied the benefit of exemption will not be available under Not. No. 35/95-CE dt. 16.3.95 after the addition of proviso vide Not. No. 84/95-CE dt.18.5.95 to the effect that this exemption will not be available to the clearances of yarn from a factory having facilities (including plant and equipment) producing single yarn.
Circular No. 157/68/95-CX I am directed to refer to the provisions of rule 57 G providing that the triplicate copy of the Bill of Entry shall be used for taking Modvat Credit. In this regard attention of the Board has been invited to the fact that consequent to the introduction of processing Bill of Entry on EDI system in the Deli Commissionarate, triplicate copy of the Bill of Entry is not being generated.
Circular No. 156/67/94-CX As you are aware, in pursuance of the Supreme Courts” directive for reducing litigation between the Deptt. of Revenue and PSUs, ect, litigation”s before CEGAT and Courts can be pursued only with the prior clearance of the High Powered Committee on Disputes constituted in the Cabinet Sectt. Those cases which are not considered fit for further litigation by the Committee cannot be pursued by the concerned appellants viz
Circular No. 155/66/95-CX In this regard, the Board”s Circular No. 2/75-CX.VI dated 22.1.75 permitted export of excisable goods from duty paid stocks outside the factory premises under claim for rebate of duty provided: (a) One AR-4 was generated for one gate pass. Similarly a separate AR-4 form is generated if the duty paid consignments have been cleared from different factories.
Circular No. 154/65/95-CX I am directed to say that instances have come to the notice of the Board wherein some unscrupulous assessees availed MODVAT credit fraudulently by tampering the duty amount shown in the input Gate Passes/ Invoices in their RG. 23A Part – II Register. The duty amounts were found to be inflated by adding additional zeros.
Circular No. 153/64/95-CX I am directed to invite your attention to Circular No. 33/33/94-CX.8 dated 4.5.1994(F.No. 267/ 19/94-CX.8) whereby consolidated instructions to streamline procedures under MODVAT scheme were issued.
Circular No. 152/63/95-CX I am directed to refer to Circular No. 29/29/94 issued in F.No. 212/3/94-CX.6 wherein your attention was invited to the provision of Rules 52 A vide Notification No. 4/94-CE (N.T.) dated 1.3.94.
Circular No. 151/62/95-CX I am directed to refer to Board”s Circular No. 116/27/95-CX issued in F.No. 209/6/95-CX. 6 dated 6th April, 1995 on the above subject whereby it was clarified that the requisite certificates on AR -4/ AR-4A may be issued by the Range Superintendent in those cases where the manufacturer may have obtained the MODVAT credits as and when the inputs were received but the same was reversed before the final products have been cleared out of the factory for export under AR-4/ AR-4A.
Circular No. 150/61/95-CX In this regard it has been represented that printed materials of advertising nature on metal plate merits classification under Chapter Heading 49.01 of CETA, 1985 attracting nil rate of duty which includes printed books, newspapers, pictures and other products of the printing industry. It has been further stated that exclusion from Chapter 49 as per HSN notes (at page 700-Section X) shall not apply in the instant case as Chapter 49 of CETA, 1985 is not aligned with Chapter 49 of HSN.
