Circular No. 228/62/96-CX A doubt has arisen on account of conflicting views taken by various Hon”ble High Court and CEGAT on the issue whether a Demand -Cum-Show-Cause-Notice under Section 11A of Central Excises & Salt Act, 1944 is required to be issued once assessment of RT – 12 is finalised and the Superintendent of Central Excise indicates in the assessment memorandum the amount of duty debited less by the assesses.
Circular No. 227/61/96-CX In DAP No. 128/94, the audit has contended that aluminium and steel grills used in air conditioners are classifiable under Heading 84.15. A doubt has been raised whether these grills are classifiable as an article of aluminium and steel under Chapter 76 and 72 or as part of air conditioner under Chapter 84.
Circular No. 226/60/96-CX The Board has been informed that in cases in which citric acid i.e. preservative is not added in the preparation of sugar solution, the parties are contending that the solution does not have any shelf life and not marketable.
I am directed to say that doubts have been raised in the context of an audit para regarding classification of (i) movable gears such as lifting and handling machinery, anchors, navigational equipment’s, machine tools, fire fighting equipment (ii) bankers, such fuel oil, engine oil and (iii) ship stores, such as spare parts, food stuffs, alcoholic and other beverages imported on Board a ship for breaking
Circular No. 225/59/96-CX I am directed to invite your kind attention to Circular No. 23/89 F.No. 139/7/88-CX.4) dated 28th July, 1989 wherein it was clarified that castings as they emerge from the mould or after fettling etc. would be appropriately regarded as semi-finished articles if having the essential character of the finished machine parts or as a blank for machine parts which be classified under Chapter 84, 85, 86, 87 etc.
Circular No. 224/58/96-CX I am directed to say that Confederation of Indian Industry has pointed about divergence in practice of classification of power driven pump sets for handling water. A.P.D. pump set may be a pump having an inbuilt prime mover designed and built as a complete unit, called a monoblock pump-set, or a pimp and a prime mover being two separable units whether complied or not put/ intended to be put on a common platform.
Notification No. 110/95-Customs dated the 5th June, 1995 relating to 15% EPCG Scheme and notification No. 111/95-Customs dated the 5th June, 1995 relating to zero duty E.P.C.G. Scheme have been respectively amended by notifications No. 31/96-Customs and 32/96-Customs both dated 17th June, 1996. Copes of the amending notifications are enclosed1 for ready reference
Circular No. 223/57/96-CX I am directed to say that clarifications have been sought regarding com-putation of assessbed value (AV) on petroleum products attracting ad valorem rate. In the budget for 1994-95. excise duty on petroleum products was prescribed on ad valorem basis as against specific rates of duty existing prior to budget. As far as pricing of petroleum products is concerned, they can be divided into two categories
Doubts have been raised regarding classification of “embossed holograms” under First Schedule to the Customs Tariff Act 1975 (Customs Tariff), in the context of the Boards Circular No. 141/52/95- CX 4 dated 14.08.95 stating that “photo identity cards and Holograms” are classifiable under sub-heading 4901.90 of the Central Excise Tariff. Subsequently it has been clarified that the
Notification No. 22/96- Customs to 30/96- Customs all dated the 15th June, 1996 have been issued to amend notifications under Duty Exemption Scheme to give effect to the changes incorporated in the revised edition of the Exim Policy published on 25th March, 1996. Copies of the notifications are enclosed for ready reference
