Circular No. 384/17/98-CX I am directed to say that representations have been received by the Board to the effect that if the EOU is claiming exemption under Notification 8/97-CE dated 1.3.97, the Central Excise Authorities are insisting on payment of additional duties of excise leviable under Section 3 of the Additional Duty of Excise (Textiles and Textile Articles) Act, 1978.
Circular No. 383/16/98-CX Instances have come to the notice of the Board regarding the undue hardship being caused to the Trade on account of ignorant as well as bureaucratic style of functioning of the Central Excise Officers posted in 100% EOUs. This hampers the working of the units and affects their export performance adversely.
Para 6 of Circular No. 10/97-Cus provided that, under DEPB Scheme, imports and exports can be undertaken only from the port of registration of the DEPB scrip. This condition was relaxed by issue of Circular No. 28/97-Cus., to permit imports from Delhi, Mumbai, Calcutta and Chennai, for DEPB Scrips registered at any of these ports. Further relaxation for Hyderabad Airport and ICD was
Circular No. 382/15/98-CX I am directed to say that the Public Accounts Committee of the 11th Lok Sabha in 14th Report (1996-97) have gone through the problem of pendency of provisional assessment cases in Central Excise and have made recommendation inter-alia, making specific provision prescribing time-limit for finalisation of provisional assessment cases. They have also expressed concern that in many cases in the past, the bank guarantees were not renewed. In this regard, they have recommended for strict monitoring, ensuring adherence to instructions and in case of failures on the part of the field officers, to fix responsibilities.
Circular No. 381/14/98-CX I am directed to say that certain doubts have been raised regarding proper classification of plastic casing/ cappings and their fittings. The plastic Casing Capping and Fittings Manufacturers Association has pointed out the there is no uniformity in the classification of plastic casing-cappings and their fittings. In some Commissionerates these articles are being classified as “other articles of plastics” falling under heading No. 3926 of CET
Circular No. 380/13/98-CX I am directed to say that a doubt has been raised regarding classification of plastic pipes, pipe fittings and other plastic components of sprinkler irrigation equipment; whether they would be classifiable under sub-heading 8424.91,
Circular No. 379/12/98-CX I am directed to say that doubts have been expressed regarding correct classification of products which are claimed to be medicines within the Yunani, Siddha and Homeopathic systems of medicine under the Central Excise Tariff Act, 1985.
I am directed to refer to notification No.133 / 94-Cus dated 22.6.94 governing 100% EOUs set up in various Export Processing Zones/ Free Trade Zones. Under the above notification, seven earlier notifications each governing 100% EOU in an Export Processing Zone, Were rescinded. In this connection, the following doubts have been raised
It has been brought to the notice of the Board that units engaged in development of software for exports have at times to take out imported Laptop computers and Video Projection System (VPS) outside the unit / Park/ EPZ for working on the software by the engineers employed with them. It has been reported that the present restrictions do not enable them to make full use of the potential
Circular No. 378/11/98-CX The undersigned in directed to refer to Board”s Circular No. 4/85(F.No. 6/15/85-CX.1) dt. 14.2.85 regarding addition and exclusion of sales-tax in the assessable value. The trade has raised a doubt about the deductions given in respect of sales tax leviable by State Government, while determining the Assessable value.
