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Circulars

TR Rules – Diplomatic and other Personnel Recall in Public interest – Ad hoc relief in duty on baggage

January 12, 1995 556 Views 0 comment Print

A reference is invited to Ministry’s instructions No. 1(11)-Cus.IV / 51 dated 16.4.1951, listing out the various facilities available to Indian Diplomatic Officers and their families and other officers of the Government of India posted abroad in the matter of clearance of

Fire arms import under baggage / TR Rules

January 12, 1995 1972 Views 0 comment Print

The undersigned is directed to refer to your letter C.No. VIII (H)/ 7/ 7/ 92/Pt./ 173 dated 30.9.94 on the above subject and to say that import of Firearm is prohibited under the Exim Policy. However, as you are aware, in terms of the decision taken by the CCPA, we

Duty free import of items specified in the input-output norms for writing instruments

January 11, 1995 418 Views 0 comment Print

I am directed to draw your attention to Notification No. 199/94-Customs dated the 23rd December, 1994 which amends Notification No. 203/92-Cus. dated the 19th May, 1994

Advance Licence – Instructions for verification of SBs covering exports

January 4, 1995 544 Views 0 comment Print

In a recent study undertaken by the Directorate General of Inspection and Directorate General of Anti Evasion with regard to the procedure being followed in the field to prevent parties availing of the advance licensing route from getting double benefits, it has been noticed that the instructions issued by the Ministry from time to time on the subject have not been followed.

Clarification regarding Notification No. 64/94-CE (NT) Dated 07.11.1994

January 3, 1995 613 Views 0 comment Print

Circular No. 90/1/95-CX I am directed to invite a reference to the Board”s Circular No.76/76/94 dated 8th November, 1994 and to say that the PHD Chambers of Commerce and Industry have, with reference thereto, brought to the Board”s notice the following problems

Circular No. 698-Income Tax Dated 28-12-1994

December 26, 1994 673 Views 0 comment Print

Circular No. 698-Income Tax II. Rates for deduction of tax at source during the financial year from income other than Salaries 5. The rates for deduction of income-tax at source during the financial year 1991-92 from incomes other than Salaries have been specified in Part II of the First Schedule to the Act. These rates apply to income by way of interest (including interest on securities), dividends, insurance commission,

Modvat Credit of duty paid on Capital Goods

December 26, 1994 2491 Views 0 comment Print

Circular No. 88/88/94-CX The Board is in receipt of the references from the field formations to amend rule 174 and the rules under section AAAA of Chapter V of the Central Excise rule so that the Modvat credit should be allowed on receipt of the capital goods during setting up a factory for manufacturer of the final products.

Exports without payment of Central Excise Duty in bond under Rule 13(1)(a)- Procedure regarding

December 26, 1994 4864 Views 0 comment Print

Circular No. 87/87/94-CX The new Central Excise Rule 13(1) (a) has been framed to permit exports of excisable products without payment of Central excise Duty. The Rule 13(1) corresponds to the earlier Rule 13(1) of the Central Excise Rules. The fresh Notification No. 48/94-dt

Circular No. 86/86/94-Central Excise, Dated: 22.12.1994

December 22, 1994 445 Views 0 comment Print

Circular No. 86/86/94-CX I am directed to refer to SAIL letter No. SAIL/ CMO/ HQ/GM/ 2019 dated 17.11.1994 on the subject mentioned above and to say that the Board has issued a Circular No. 34/34/94-CX dated 25.4.1994. The Board had stated therein that in such cases the goods could move on a despatch advice/ challan showing the particulars of the value and payment of duty and other particulars as required under rule 52A read with rule 173 C of the Central Excise Rules, 1944.

Central Excise- Forwarding a copy of the Notification No. 68/94-Central excise (NT) dated 19th December, 1994

December 22, 1994 316 Views 0 comment Print

Circular No. 85/85/94-CX I am directed to forward herewith a copy of the Notification No. 68/94-Central Excise (NT) dated 19th December, 1994* extending inter warehousing movement of mineral oil product without payment of duty to and from Bangalore including Devangunthi and Yelahanka.

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