Circular No. 24/24/94-CX Representations have been received that benefit of Notification No. 202/88- CE has been denied to the product commercially known as bright bars. In Rajkot Collectorate a view has been taken that bright bars are covered under the expression “Other bars and rods” referred at note I (m) of Chapter note to Chapter 72 and are not entitled for exemption under Notification No. 202/88-CE
Circular No. 23/23/94-CX Kind attention is invited to Board”s Circular F. No. 167/2/94 – CX.4 dated 11.1.1994 (copy enclosed as Annex.I) introducing a new numbering system in respect of Orders issued under Section 37-B and other Circulars/instructions/clarifications. This system is being followed in respect of the numbering of orders, issued under Section 37-B of Central Excise & Salt Act, 1944, with effect from 20.12.1993 when Section 37-B Order no. 23/23/93 dt. 20.12.93 was issued
Circular No. 22/22/94-CX.6 You are requested to furnish the details of recoveries exceeding Rs. 50 lakhs made in Central Excise case and progress of prosecutions launched to the Director General (Anti Evasion), New Delhi by 15th of every month.
Circular No. 679-Income tax The Board vide Circular No. 645, dated 15-3-1993 read with Circular No. 650, dated 31-5-1993 had clarified that luxury tax and such other taxes levied by the State Government will form part of the ‘room charges’ for the determination of applicability of the Expenditure Tax Act to any particular hotel
Circular No. 21/21/94-CX.6 The matter has been examined by the Board. It is observed that Rule 9 and 49 and also Rule 173G of Central Excise Rules, 1944 pre-suppose payment of duty for each consignment by debit to account-current. It has, therefore, been decided that clearances of liquified gas in tanker lorries should not be allowed without payment of duty
Circular No. 678-Income tax In the wake of the unfortunate earthquake which caused wide-spread devastation in certain areas of Maharashtra in the month of September, 1993, the Government of India has issued a Press Note informing the general public that all donations made to the Chief Minister’s Earthquake Relief Fund, Maharashtra, will qualify for 100% deduction, without any ceiling
Circular No. 20/20/94-CX Reference is invited to Board”s D.O.F. No. 275/68/91-CX.8A (Pt.) dt. 17.10.92 enclosing a copy of O.M. No. 53/3/91-Cab. dt. 31/21/91 issued by the Cabinet Sectt.
Circular No.19/19/94-CX Representations have been received that in certain Collectorates the process of galvanisation has been treated as a manufacturing activity within the meaning of Section 2(f) of the Central Excise and Salt Act, 1944.
Circular No.18/18/94-CX In terms of notifications No. 73/90-CE dated 20th March, 1990, Concessional rate of duty of 15% have been prescribed for Rural Automatic Exchanges (RAX) (upto 512 Ports) subject to the condition that the manufacturer produces at the time of clearance a certificate from an officer not below the rank of General Manager in the Department of Telecommunications of the Government
Circular No.16/16/94-CX 2. The mater was referred to the Chief Chemist, CRCL, New Delhi for his opinion in the matter. Chief Chemist, CRCL has stated (copy of the opinion enclosed) that the technical information available reveals that various substances or formulations are used for the treatment of the metal before it is electroplated.
