Circular No. 186/20/96-CX Parawise comments on the CEGAT Orders (adverse to the interest of revenue) are required to be sent within 7 days of receipt of the CEGAT order in the Commissionerates. However, it is being observed that parawise comments are often being sent to the Board after the expiry of the appeal period and are not in the prescribed format. Consequently a large number of appeals are being filed/ application of condonation of delay.
Circular No. 184/18/96-CX I am directed to invite your attention to notification No. 40/95-CE dated 16.3.95 which provides for exemption to woven fabrics of cotton when subjected to certain specified processes. The notification also provides that “calendering” shall include processing of cotton fabrics with the aid of zero-zero machine without a stenter attachment.
I am directed to invite reference to the circular letter of even No. dated 27th October, 1994 on the above mentioned subject, wherein it was clarified that scrap is a semi-finished item and the facility of sub-contracting by 100% EOU / EPZ Units for recycling of scrap into
Circular No. 183/17/96-CX I am directed to say that doubts have been expressed as to whether chilling of hydrogenated vegetable oil (vanaspati) amounts to “further preparations”, as it results in texturization, thus taking it outside the scope of heading 15004 and making it ineligible for the benefit of money credit as per notification No 45/89-CE(NT).
Circular No. 182/16/96-CX I am directed to say that doubts have been expressed regarding correct classification of Portland Slag Cement and Portland Pozzolana Cement as to whether under sub-heading 2502.29 or 2502.90 during the period 1.3.92 to 28.2.94. The doubts have arisen in view of the changes effected in Chapter 25 of the Central Excise Tariff Act, 1985 in the Budget of 1992-93.
Circular No. 181/15/96-CX Rule 57T of Central Excise Rules, 1944 repuires that manufacturer intending to take credit of the duty paid on capital goods under Rule 57Q shall file a declaration with the Asstt. Commissioner. Representations have been received from the trade that field formations have been denying the credit in cases where the declaration has been filed after receipt of capital goods inside the factory even though there are the provisions for condoning such delays. It has been represented that many times
Circular No. 180/14/96-CX I am directed to say that the difficulties have been expressed by the trade regarding implementation of the provisions contained in Sud-Rule 96) of rule 52A and sub- Rule (5) of Rule 57GG of Central Excise Rules read with Board Circular No. 152/63/95-CX dated 10.10.95 which interalia provide that each invoice shall bear a printed serial number running for the entire financial year.
It has come to the notice of the Board that the classification of rings and seals of plastic for use in hydraulic cylinders is not being uniformly made in the Customs Houses/ commissionerates. Whereas in some Customs Houses there are being classified as parts of hydraulic cylinders under heading 8412.90 of the Custom
Circular No. 179/13/96-CX Attention of the Board has been invited to difficulties faced by the manufacturers in availing the credit under rule 57G/ 57T where:- (i) the Bill of Entry has been filed in the name of the registered office/ head office of the manufacturer for the inputs to be used in his factory.
I am directed to refer to an audit objection from C & AG received by the Board wherein the Audit has pointed out that the Department had failed to initiate timely action under section 72 of the Customs Act, 1962 in respect of the consignment of imported and bonded ship stores leading to the loss of Government Revenue. On ascertaining the facts it was learnt that the goods were of perishable nature.
