It has come to the notice of the Board that adjudicating authorities at different levels are holding different opinions whether free allowance would be permitted on import of baggage’s, where part of the goods are found to be in commercial quantity. The issue of import of consumer goods in commercial quantity had earlier been examined by Board and instructions were issued vide circular No.
Notification No. 81/95- Customs dated 31.3.95 requires the waste including the resultant product to be re-exported after the inputs imported under the benefit of said notification have been subjected to the jobbing operation. Some representations have been received
Circular No. 279/113/96-CX M/s Indian Oil Corporation Ltd. had availed exemption under Notification No. 120/84-CE dated 11.5.84 in respect of clearances of circulating oils and hydraulic oils from refinery situated at Trombay. SCN”s were issued for imposition of penalty on the ground that these oils were not ordinarily used as lubricating oils.
Circular No. 278/112/96-CX Representations have been received to the effect that additional duty of excise under Additional Duty of Excise (Textile & Textile Articles) Act, 1978 (hereinafter referred to as the said Act) is being demanded on goods exported under bond under rule 13 of Central Excise Rules, 1944 causing undue hardship to exporters and it has, therefore, been requested to issue a suitable clarification.
Your attention is invited to Notifications No. 13/81-Cus. dated 9.2.1981 and 138/91-Cus. dated 22.10.1991, which allows duty free import of capital goods, raw materials etc. to software development units for exports. These units could be 100% EOUs or and be situated in Software Technology Complex. Notification No. 88/96-Cus. and 89/96-Cus. both dated 19th Nov., 1996 have been issued
Notification No. 81/95- Customs dated the 31st March, 1995 has been amended by Notification No. 87/96-Cus. dated the 18th November, 1996(Copy enclosed)1 to provide that jobbing operations would not be carried out in a Ware House under the provisions of
During the 35th Meeting of Customs & Central Excise Advisory Council held on November 4, 1995, it was proposed to constitute a Standing Committee to review on a continuous basis the problems and representations of trade and industry. The Board has accepted the suggestion. Accordingly a standing committee is set up to examine, and review the problems and difficulties of the trade and
I am directed to refer D.O. letter No. 16/5/92 – Infra I, dated 6.1.94 received from Director (Infra-I) on the above subject. The issue was examined in consultation with various Commissioners of Customs and Director General of Inspection. On the basis of views
Circular No. 277/111/96-CX It has been brought to the notice of the Board that credit have been denied/ sought to be denied by the field formations in cases where the assessees having their factory/ unit already in operation, had availed and utilised Modvat credit of specified duty on capital goods immediately after receipt of the capital goods in their factory
Circular No. 276/110/96-TRU Rules 57Q of the Central Excise Rules, 1944 allows credit of duty paid on capital goods used by the manufacturer of Specified goods. Capital goods eligible for credit have been defined in Explanation (1) annexed to Rule 57Q. Clause (a) to (c) of the said explanation cover specified capital goods falling under Chapter 82, 84, 85 and 90 and clause (d) covers components, spares and accessories of the said capital goods.
