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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”.
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
