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Circular No. 149/60/95-CX I am directed to invite your attention to notification Nos. 133/95-Cus. and 109/95-CE, both dated 31.08.95 which amend notification Nos. 39/94-Cus. and 60/88-CE respectively, as a consequence to the change in the import policy on newsprint, which is now under OGL
Circular No. 148/59/95-CX I am directed to refer to Board”s Circular of even number dated 22nd September, 1994 on the subject mentioned above wherein the field formations were advised to safeguard revenue by issue of demand notices and not to take any precipitatory action.
Circular No. 147/58/95-CX I am directed to refer to notification No. 103/95-CE, dated 4th July, 1995 withdrawing the tariff values prescribed for polyester filament yarns. Consequent to removal of tariff values for polyester filament yarns, the excise duty on value addition on account of dyeing, bleaching, etc. carried out on polyester filament yarns is required to be paid on the basis of section 4 value.
Circular No. 146/57/95-CX Representations have been received from the manufacturers that some of their inputs on which modvat credit is taken by them have to be initially sent to another manufacture (job workers) for a part of process and then return the same to the manufacturers. For this purpose, the manufacturers clear the goods under Rule 57F(1) (ii) on payment of duty.
Circular No. 145/56/95-CX I am directed to say that doubts have been expressed regarding correct classification of coconut oil packed in small containers as to whether the same is classification of coconut oil packed in small containers as to whether the same is classifiable as a fixed vegetable oil under chapter 15 or as a cosmetic preparation under Central Excise Tariff Act, 1985.
Circular No. 144/55/95-CX I am directed to invite your attention to the enclosed copy of Chart showing delegation of powers under various rules relating to New Export Procedure for information
Circular No. 143/54/95-CX It has been represented to the Board that the existing description of the kit at serial number 185 of Heading A of the Schedule under the notification is slightly different from the description of the same kits which appeared at serial number 107 of Heading A of the Schedule under notification No. 208/81-Customs, which has resulted in restricting the scope of exemption to only those kits which are based on radioactive elements. The exemption on other immunoassay kits is reportedly not a available.
Circular No. 142/53/95-CX I am directed to enclose herewith a copy of judgement dated 20.3.95* passed by Hon”ble Supreme Court in CA No. 1315-18 of 1990 filed by CCE, Shillong Vs. M/s. Wood Craft Products Ltd., regarding classification of “Block Board” under the Central Excise Tariff Act, 1985.
Circular No. 141/52/95-CX The production of photo-identity cards involves videography of the person, computerised capture of the videographed image, merging of the image with the data of the person already entered in the computer and the computerised printing out of the merged data and the image through a laser printer. This print out is verified, validated and pasted with the Holograms of the State emblem and then cut, folded and laminated before issue to the person.
Circular No. 140/51/95-CX In this regard it has been represented that football panel kits are unstiched part of inflatable balls and are used exclusively in the manufacture of footballs/ volley balls/ inflatable balls and that there is no other use of the same Accordingly these are classifiable under Chapter 95 as “toys, games and sports requisites”.
