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Circular No. 121/32/95 CX Certain doubts have been expressed regarding the appropriate classification of plastic grills used in air conditioners whether classifiable as an article of plastic under chapter 39 or as parts of air conditioner under Chapter 84.
Circular No. 120/31/95 CX I am directed to refer to the Point No. 5 of the minutes of the Principal Collector”s Conference held on the 20th / 21st January, 1995 regarding devising of the procedure / amendment of Rule where inputs on account of being defective are returned to the supplier of inputs as the trade has represented that invoices cannot be issued in such cases.
Circular No.119/30/95-CX I am directed to refer to Board”s Circular No. 14/ 93-Cx. 6 (F.No. 213/32/93/-CX.6) dated 27th October, 1993 seeking information out the feasibility of invoking the provisions of Section 11C in this case.
Circular No. 118/29/95-CX I am directed to enclose herewith a copy of reference dated 2.12.94 received from the Directorate of Vigilance of the above mentioned subject.
Circular No. 117/28/95-CX I am directed to refer to Board”s Circular No. 5/ Floor-Coverings/ 87 (F.No. 57/1/87-CX.1) dated 23.6.87 wherein it was clarified that duty liability would not be attracted on car mattings made from duty paid non-woven material in roll form.
Circular No. 116/27/95-CX Though onus to satisfy the conditions of Notification 203/92-Cus. before the Customs authorities including non-availment of credit is placed on the Importer/ exporter, they may have to approach the Central Excise formations to secure a verification certificate for the purpose.
Circular No. 115/26/95-CX I am directed to refer to the changes made in the 1995 budget in the tariff description of fabrics falling under Chapter 52, 54 and 55 and to state the certain doubts have been raised regarding the duty liability of woven fabrics made from bleached or dyed yarn.
Circular No. 114/2/95-CX Notification No. 77/95-CE amends Notification No. 35/95-CE dated 16.3.95 so as to fully exempt twisted polyester filament yarn and twisted nylon filament yarn which are manufactured out of textured or draw twisted polyester filament yarn and textured nylon filament yarn respectively
Circular No. 113/24/95-CX I am directed to refer to Board”s Circular No. 96/7/95-CX dated 13th February, 1995 issued from F.No. 267/ 9/ 95-CX-8 on the above mentioned subject
Circular No. 112/23/95-CX The undersigned in directed to enclose copy Notification No. 75/95-CE dt.24.3.95* amending notification No. 1/93-CE dt. 28.2.93 so as to make certain consequential changes on account of the changes in the Central Excise Tariff relating to textiles.
