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Circular No. 139/50/95-CX The undersigned in directed to say that during the course of briefing regarding a Parliament Question, the Finance Minister expressed concern over mounting arrears of court cases and cases and cases pending before CEGAT and Commissioners (Appeals), and emphasised the need for proper co-ordination and monitoring of such cases.
Circular No. 138/49/95-CX I am directed to enclose 3 proforma named A, B & C* with this letter. These 3 proformas relate to the analysis of revenue from major units and major commodities of the Commissionerate. Proforma C has been designed especially to ascertain the effect of liberalised import regime, introduction of MODVAT on the basis of dealers invoices, on the revenue.
Circular No. 137/4895-CX Registration of dealer should not be insisted where the dealer is indenting dealer and on his instruction goods are directly moving under rule 52A invoice of manufacturer to end use consignee.
Issues relating to Modvatable Invoices pertaining to Notifications No. 23/95-CE (NT) and 24/95-CE (NT) both dated 30.5.1995 raised by the Trade and Industry and Principal Collector, Bombay – Regarding
Circular No. 136/47/95-CX The Hon’ble Supreme Court in its judgement dated 3.5.1995 in case of U.O.I & Others etc. v. the Madras Rubber Factory Ltd. & Ors. etc. have decided the issues relating to valuation matters and a copy of the jubgement has already Customs” letter F.No. 275 / 25/ 95-CX. *A dated 25.5.1995.
Circular No. 135/46/95-CX I am directed to refer to notification No. 36/95-CE dated 16th March, 1995 which prescribed tariff values for polyester filament yarn. Notification No. 103/95-CE dated 4th July, 1995 has been issued rescinding Notification No. 36/95-CE with effect from 4th July, 1995. Consequently all polyester filament yarn, both textured as well as non textured will now have to be assessed on the basis of the value determined in accordance with the provisions of Section 4
Circular No.134/45/95-CX Subsequent to the issue of above instructions it has come to the notice of the Board that a substantial amount of Modvat credit has been availed on goods which are either not capital goods or which are capital goods but which have not been used for producing or processing of any goods or for bringing about any change in any substance for manufacture of final products as required under Rule 57Q of the Central Excise Rules, 1944
Circular No. 133/44/95-CX Representations have been received by the Board regarding difficulties in dispatching small consignment lots to each and every destination in the same vehicle used for transporting the goods from the factory of the manufacturer.
Circular No. 132/43/95-CX I am directed to invite your attention to the Notification No. 83/95-CE dated 24.4.95 which amends Notification Nos. 38/95-CE, 40/95-CE and 43/95-CE, all dated 16.3.1995 so as to remove the restriction on having facilities for bleaching, prating and dyeing for availing of the benefit of exemption under the above notifications. In its place, the earlier condition of not subjecting the fabrics to processes other than the specified processes within the same factory has been incorporated.
Circular No. 131/42/95-CX I am directed to refer to Board”s Circular No. 12/93-CX.8 dated 02.11.1993 issued from F.No. 267/45/93-CX.8 on the above mentioned subject and to say that while verifying the genuineness of the extracts of RG-32A Part – I and II and the originals of duty paying documents and before the defacement of the latter the Range Superintendent Shall also compare all relevant entries in RG-23A Part- I and Part II with the duty and other particulars given on original duty paying documents
