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Circular No.15/15/94-CX Instances have come to the notice of the Board where sugar factories availed the duty concession prescribed under Notification No. 130/83 and 131/83 both dated 27.4.83 and as per Directorate of sugar”s order dated 4.11.87 the new sugar factories paid duty at the concessional rate of Rs. 38/- per quintal and collected from the buyers the excise duty applicable to normal free sale sugar
Circular No.17/17/94-CX.6 The procedural restriction envisaged in sub-rule (2) and (2A) of rule 224, read with sub-rule (2) of rule 173HG of the Central Excise Rule, 1944, regarding removal of excisable goods after 6 P.M. on the day preceding the Budget Day and also on the Budget Day, should be strictly enforced on all assessees, including those working under Self Removal Procedure.
Circular No.14/14/94-CX I am directed to enclose herewith a copy of Order No. 1A/94-CX-6 dated 3rd February, 1994 on the above subject. Order No. 1/94-CE dated 5th January, 1994 on the same subject stands cancelled.
Circular No.13/13/94-CX Laminated Safety Glass falling under heading No. 7004.20 is chargeable to concessional rate of duty @ Rs. 31.50 per mm. thickness or part thereof per Sq. mt. in terms of S.No. 4 of Notification No. 68/87 dated 1.3.87 as amended.
Circular No. 12/12/94-CX Representations have been received from the Consumer Electronics and TV Manufacturers Association that their member units who are engaged in the manufacture of black and white television sets (henceforth referred to as T.V.) have been asked to pay duty on black and white T.V. minus the picture tube.
Circular No. 11/11/94-CX I am directed to invite your kind attention to Circular No. 33/90-CX.4 dated 28.08.1990 wherein it was clarified that Stampings and Laminations classifiable under Chapter 83 of the Central Excise Tariff Act, 1985 are not entitled to exemption as per S.No. 16 of the Table annexed to Notification No. 64/86 as amended.
Circular No.10/10/94-CX.6 I am directed to refer to Para 2 of Board”s Circular No. 11/91-CX.6 dated the 3rd July, 1991 (F.No. 209/5/91-CX.6) on the above mentioned subject. It is advised that adjudication proceedings in respect of demands raised for A.E.D. on T.V. sets may be taken up since no such exemption from duty is being contemplated by the Board.
Circular No. 8/8/94-CX Certain doubts have been expressed as to whether the benefit of exemption as contained in Notification No. 54/93-CE (Sl. No.5) is available to household type washing machines or the said concession is applicable only to parts of household type washing machines.
Circular No. 5/5/94-CX-9 Every year on th 24th of February we celebrate “Excise Day”, to instill a sense of oneness amongst officers of the Department and to help chenilles energy for ensuring better tax compliance. This year “Excise Day” is significant in view of the fact that the Department is completing 50 years in the service of the Nation
Circular No. 4/4/94-CX-4 Representations have been received relating to application of Notification No. 67/83-CE dated 01.03.1983 (as amended) to Tungston Halogen Bulbs Tungston Halogen Bulbs are classifiable under Tariff item No. 85.39 of the schedule to the Central Excise Tariff Act, 1985. Notification No. 67/83 describes effective rate of duty for bulbs and fluorescent tubes.
