In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided.
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table below, and falling under the sub-heading Nos. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from the whole of the duty of Customs leviable thereon under the said First Schedule.
Passengers returning from countries other than Nepal, Bhutan, Myanmar or China. – An Indian resident or a foreigner residing in India, returning from any country other than Nepal, Bhutan, Myanmar or China, shall be allowed clearance free of duty articles in his bona fide baggage to the extent mentioned in column (2) of Appendix A.
Tariff values for Pan Masala in retail packages. – In exercise of the powers conferred by the sub-section (2) of section 3 of the Central Exercise Act ,1944(1 of 1944) and in superession of the notification of the government of India in the Ministry of Finance (Department of Revenue) No. 5/97-Central Excise (N.Y.), dated the 1st March, 1997, the Central Government
such finished products, if manufactured and cleared by a unit other than a hundred per cent export-oriented undertaking or a unit in a free trade zone, are wholly exempt from the duties of excise or are chargeable to Nil rate of duty.
Circular No. 399/32/98-CX Attention is invited to Board”s Circular No. 249/83/96-CX.6 dated 11.10.96 issued from F.No. 206/01/96-CX.6 regarding introduction of self assessment. In these instructions it was prescribed, inter alia, that Additional Commissioners/ Deputy Commissioners should scrutinise RT-12 returns of units paying annual revenue of Rs. 5 crores and above.
Circular No. 398/31/98-CX I am directed to say that it has been observed by the Board that there is considerable delay in disposal of refund/ rebate claims. You may recall that the provisions have been made in the Central Excise Act, 1944 to grant interest if the refund claim is not sanctioned within 3 months from the date of receipt of the application.
Circular No. 397/30/98-CX I am directed to draw your attention to Board”s instructions contained in Circular No. 18/90-CX.6 dated 20.9.90 issued from F.No. 202/28/89-CX.6 on the above subject.
Circular No. 396/29/98-CX On the question of recovery of dues during pendency of stay application before the Commissioner (Appeal), the matter was examined by the Board and necessary instructions were issued vide Circular No. 23/90-CX.6 dated 12.12.1990 issued from F.No. 209/ 107/89-CX.6 and Circular No. 16/92-CX.6 dated 12.11.1992 issued from F.No. 208/59/92-CX.6. According to these instructions, Central Excise Officers were to allow a period of three months from the date of decision for payment of dues adjudicated before resorting to coercive measures to recover such dues.
Circular No. 395/28/98-CX SSI units and medium units paying annual revenue of less than Rs. 1 crore need not be audited in the above manner. Instead there will be a system of Selective Audit keeping in mind the units which are manufacturing evasion-prone commodities, using costly raw materials, showing negative growth of revenue etc. SSI units should be visited only on written permission of an officer not below the rank of Assistant Commissioner.
