I am directed to refer to Board’s Circular No.752/78/2003-CX dated 1st October, 2003. Clarification has been sought with regard to the cases that have been remanded by the appellate authorities for denovo adjudications. The issue is as to which level of officers would adjudicate such cases remanded back for de novo adjudication, whether an officer of the rank of one who originally adjudicated the cases or the one as per the revised monetary limit contained in the circular referred to.
In continuation of Policy Circular No.16 dated 29.9.2003 whereby it was clarified that Second Hand Personal Computers(PCs)/Laptops are covered under the definition of Second Hand goods, it is further clarified that the second hand Photocopier Machines, Air Conditioners, Diesel Generating Sets, etc., are also covered under the definition of “Second Hand Goods” and their import is governed by the Provisions of Para 2.17 of EXIM Policy, 2002-07.
However, accounts in respect of financial years ending on 1st January, 2004 or thereafter, will have to strictly follow CARO, 2003. Companies and professionals who do not comply with the Order will be liable for action as per law.
Exclusion of Government companies from the purview of Section 274(1)(g) of the Companies Act, 1956.
I am directed to say that a doubt has been raised regarding levy of Service Tax on ship repair during the dry docking by the person duly authorised in this behalf by port authorities. This involves removal of damaged parts and replacement by new parts. This may involve repairing the outside bottom area of a Ship/Vessel by supplying huge quantities of MS plates etc.
I am directed to refer to Board’s letter F. No. 111/4/85-CX.3 dated 5th June 1985 on the above subject, wherein it was stated that all claims relating to grant of refund of duty on petrol upto a limit of Rs. 2,000/- may be sanctioned by the Assistant Collector (Technical), wherever such a post exists in a Collectorate and in such cases, claims of refund of duty on petrol exceeding Rs . 2000/- may be sanctioned by the Deputy Collector (P&E) of the Collectorate .
I am directed to say that some doubts have been raised regarding application of service tax on the activity of Mutual FUnd Distribution as to whether
I am directed to say that some doubts have been raised regarding payment of service tax in cases where a lumpsum payment for a service to be provided in future over a certain period of time, is made in advance before the date on which the particular service came under the tax net, but the entire or part of such service is provided after the date on which it became taxable.
I am directed to say that the Board has received representation from manufacturers of hand rolled cheroots of tobacco falling under Sub-Heading No.2402.00 of Central Excise Tariff Act, 1985 regarding difficulties being faced by them in following the existing procedure for registration. They have represented that the hand rolled cheroot manufacturing is an agriculture based industry in the non-mechanised sector and the rollers are illiterate labourers engaged on daily wages
The matter has been examined by the Board . In order to bring uniformity in automation at ICDSs/CFSs/EPZs and expedite the automation process it has been decided that the custodian would be required to undertake site preparation including civil works, electrical works, electrical fittings, air conditioning etc.
