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Circular No. 55/55/94-CX I am directed to forward herewith copy of notification No.37/94-Central Excises (NT) dated 2nd September , 1994. This notification seeks to prescribe the specimen forms etc. to be used by units opting for compounded levy scheme on stainless steel pattis and pattas introduced vide notification No.22/94-Central Excises (NT) dated the 13th may, 1994.
Circular No. 54/54/94-CX I am directed to say that one of the points recommended by the Rekhi Committee is that while assessing the monthly RT-12 Return, The Superintendent of Central Excise should be bound to follow the approved classification list. The “inquiry” to be made by him as envisaged in Rule 1731 does not extend to a review of the approved classification list.
Circular No.53/53/94-CX I am directed to invite your attention to Board”s Circular No. 14/88-CX.6 (F.No.212/30/87-CX.6) dated 2nd March, 1994 on the above subject wherein it was stated inter alia, that the powers of granting permission under Rule 56-B would vest in the Collectors only.
Notification No. 38/94-C.E. (N.T.), dated 2-9-1994. In exercise of the powers conferred by clause (i) of Explanation 2 to the proviso to sub-section (1) of section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), read with clause (va) of rule 2 of the Central Excise Rules, 1944, the Central Government hereby specifies the Vishakapatnam Export Processing Zone at Vishakapatnam (Andhra Pradesh) as a free trade zone.
Circular No. 52/52/94-CX I am directed to refer to notification No. 105/94-CE, dated 4.5.94 and notification No. 107/94-CE, dated 11.5.94 which were issued with a view to provide that in respect of goods falling under heading No. 83.01, the restriction on use of name or mark not belonging to any particular person will not apply for benefit of exemption / concession under notification No. 1/93-CE
Circular No. 50/50/94-CX It has been brought to the notice of the Board that divergent practices are being followed in different Collectorates in extending the benefit of Notification No. 1/93-CE to branded elastic tapes. The brand name or logo of the customer is reported to be woven in the tape by the manufacturers.
Circular No. 47/47/94-CX I am directed to refer Board’s Circular No. 16/92-CX.6 (F.No. 208/59/92-CX.6) dated 12.11.1992 wherein instructions were issued to the effect that Central Excise Officers were to allow a period of three months from the date of decision for payment of dues adjudged before resorting to coercive measures to recover such dues.
Circular No. 46/46/94-CX The matter has been taken up with the Railway Board which has informed that instructions have been issued to Zonal Railways to permit authorised officials of Central Excise and Customs Department to obtain information from Railway records. A copy of Railway Board’s Letter No. TC-I/94/215/1 dated 28.3.1994 addressed to the General Managers (C)
Circular No. 42/42/94-CX If the ‘Tajima’ brand embroidery machine is considered as vertical type then the fabrics embroidered on the said machine are to be classified under heading 58.05 attracting ‘Nil’ rate of duty.
Circular No. 37/37/94-CX It has been represented that manufacturer of leather goods like Jackets/Wallets/bags etc, are being asked to get the central excise registration by the Central Excise Collectorates even though their clearances for home consumption is well within the exemption limit. It is further stated that they are being directed to observe regular AR4/AR4 A procedure as their clearances for export has exceeded the limit of Rs. two crores as provided in the small scale exemption notification.
