I am directed to refer to notification No. 158 / 95 Customs dated 14.11.1995 for exemption from the whole of duties of Customs on goods manufactured in India, when reimported into India for the purpose of repairs, reconditioning, reprocessing, refining, remaking or similar other process and to say that doubt has arisen whether the period of six months shall be calculated from the date of filling
Circular No. 316/32/97-CX In the aforesaid regard, reference is invited to the Board”s instructions under Circular No. 27/27/94-CX dated 2.3.94 issued from F.No. 390/P/253/95-JC In the circular No. 27/27/94-dated 2.3.94, it was pointed out that on receipt of reference of dispute by COD; the operation of the order of proceeding under challenge should be suspended till the COD resolves the dispute or gives clearance to the litigation. In other words, dues cannot be enforced while the reference is pending before COD.
The Ministry has announced the new All Industry Rates of Drawback effective from 1.6.1997 vide Notification No. 22/07-Cus(NT) dated 30.5.97
Circular No. 315/31/97-CX I am directed to refer to Member (CX) s D.O. letter of even number dated 22.1.1997 (Copy enclosed)1 wherein it was directed the Board”s Circular No. 237/71/96-CX dated 12.8.96 regarding classification of Ready Mix concrete be kept in abeyance. After re-examining the matter it has been decided to withdraw the aforesaid instruction contained in Member (CX) s D.O. letter dated 22.1.1997.
Kind attention is invited to Ministry’s letter F.No. 384/ 945/ 85-AU dated 24.7.87, copy of which is enclosed for reference, wherein the opinion of the them Attorney General, on the above mentioned subject, was circulated to All Commissioners of Customs and Central Excise, for appropriate action
In terms of Sl. No. 1 to Notification No. 148/94-Cus. dated 13/7/97, foodstuffs, medicines, medical stores of perishable nature, clothing and blankets imported by a charitable organisation, as free gift, are exempted from payment of Customs duty subject to condition mentioned therein. Clause (v) of the said condition requires the importer to furnish undertaking to the Asst. Commissioner
Circular No. 314/20/97-CX I am directed to state that representations have been received from assessees, on the scope of the term manufacture used in the notification No. 1/95-CE dated 4.1.95. It has been represented that the benefit of the exemption nude notification No. 1/95- CE dated 4/1/95 is being denied to the 100% EOUs approved for the manufacture of welded galvanised steel pipes and tubes by galvanising of black MS pipes on the grounds that galvanising” of black MS pipes does not amount to manufacture in terms of section 2(f) of the Central Excise Act, 1944.
Circular No. 313/29/97-CX An appeal lies to the Supreme Court under section 13CE of the C.A. 1962/ Section 35L of the Central Excise Act against the CEGAT order relating to rate of duty and valuation for the purpose of assessment. The appeal is required to be filed by the jurisdictional Commissioner within 60-days from the date of receipt of CEGAT order in the Commissionerate. Prior to 1995, cases relating to rate of duty and valuation were centralised in the Special Benches of Cegat at Delhi. After the amendment in the Acts in 1995 such cases are to be disposed of by the Regional Benches also.
Circular No. 312/28/97-CX It has been noticed that quite a lot of unnecessary litigation and avoidable work is created by indiscriminate issue of show cause notices/ less charge demands invoking the proviso to Section 11-A of CESA or to Section 28 of the Customs Atc, etc. even when there is no fraud or misdeclaration, etc., for example, where there has been an established practice well within the knowledge of one Department.
A new Duty Entitlement Pass-book Scheme has been introduced in Chapter 7 of the new Export and Import policy for the period 1997-2002. The scheme substitutes Value Based Advance Licensing Scheme as well as Pass-book Scheme of the earlier EXIM policy. A new Notification No. 34/ 97- Cus1 dated 7.4.97 has been issued to give effect to this Scheme. Copy of the notification is enclosed for
