All the Brand Rate applications starting from (date to be notified later) will be dealt with in the Brand Rate Unit in respective RLAs / DCs, as the case may be. The Brand Rate fixation in respect of applications received up to (date to be notified later) and corrections / amendments to the rate already issued will be dealt with in the DBK Cell in DGFT Hq. The exact date of effect would be notified later.
Commissioner of Customs, Trichy , has informed that they have come across certain cases of fraudulent exports of cotton knitted garments where the exporters indulged in over-invoicing of goods to avail of higher unintended duty drawback benefits by adopting the following modus operandi.
Vide the said Circular, it was advised to file Reference Application / Appeal before the jurisdictional High Courts against the Tribunal’s orders on the above subject. However, on re-examination of the matter, it is noticed that filing of a Reference Application / Appeal before the High Court in such cases may not be maintainable as such orders are not passed under Section 35C of the Central Excise Act, 1944. The above Circular is therefore, hereby withdrawn.
I am directed to state that during the Valuation Conference held at Mumbai on 21st and 22nd August, 2003, views were expressed that the Board’s Circular No.16/2003, dated 17.03.2003 needed a review since it mandated the issue of a speaking order under Rule 10A of CVR, 1988, in “all cases” where enhancement of value was resorted to. It was pointed out that it might not be practicable/desirable to issue a speaking order in all such cases particularly where the enhancement of value has been done and that on many occasions, the importers agree to the enhancement of value based on the higher contemporaneous value noticed in the National Import Data Base( NIDB) made available by the Directorate of Valuation.
I am directed to refer to Notification No. 70/2003-CE (NT) dated 15.9.2003 vide which inter alia, clause (b) of sub-rule 2 of Rule 4 of CENVAT Credit Rules, 2002 was amended to substitute the words ‘refractories and refractory materials, moulds and dies’ in place of ‘ refractories and refractory materials’ . Subsequently, Board has issued a circular No. 747/63/2003-CX dated 22nd September, 2003 in this regard.
In view of the facts mentioned above, all concerned are required to ensure that all export consignments of honey are accompanied with the valid ” Certificate of Export” issued by any of the notified Export Inspection Agencies. If the export consignments are not accompanied with the ” Certificate of Export”, the same may be stopped.
Accordingly, you are advised to bring to the notice of all brokers in the cash segment of your Exchange that those brokers who have failed to comply with the 50% facility by March 31, 2003 or for whom collection of fees has not been stayed by any Court of law,
Cases where applications were filed on or after 20.2.1999 with Rubber as one of the inputs or the sole input but Licences have not been issued, or issued after excluding natural rubber as input, would be reviewed and Natural Rubber may be included or fresh Licences may be issued as the case may be after obtaining declaration that no benefit of drawback has been claimed on natural rubber used in export production. If the licence was expired, the same may be revalidated upto 31.12.2003 by the RLA. However, for such revalidation no fee or application in Appx. 10G shall be called. This shall be applicable even in respect of licence where No Bond or EODC has been issued by RLA.
I am directed to say that Board’s attention has been drawn to the availment of credit on inputs falling under chapter-28 and 29 used exclusively for the manufacture of exempted goods by certain assesses manufacturing finished goods falling under chapter-30 of Schedule to Central Excise Tariff Act, 1985. It has been reported that these assesses are subsequently reversing an amount @ 8% of the price of the exempted goods under clause (b) of sub-rule (3) of rule 6 of CENVAT Credit Rules, 2002.
Corrigendum to the Notification No. 715(E) dated 19.6.03 regarding effective date of some sections of the Competition Act, 2002.
