A reference has been made to the Board by CC, Bombay regarding the interpretation of proviso to condition 3 of the Notification No. 104/ 95- Cus. dated 30.5.95
Circular No. 332/48/97-CX It is observed that Commissioners are not yet sending the proposals for filing of Civil Appeals within 10 days the receipt of the certified copy of the CEGAT order in their offices. In some of the cases the proposals have been received after considerable delay, making them as goods as infructuous. The Board has viewed the delay in such cases with concern and has asked the concerned Chief Commissioners to fix responsibility for the delay for appropriate action against the concerned officers.
Kindly refer to Board’s letter F.No. 605/ 75 (A) / 95-DBK dated 8th August, 1997 regarding revised Norms for execution of Bond and Bank Guarantee under DEEC Scheme
It has been observed that most of the correspondence pertaining to Customs Civil cases are received incomplete in the Board. For example the Assistance Commissioner (Legal) would be for warding a copy of the High Court orders for “necessary action at you end”. This is forwarded without any of the supporting documents in the form of opinion of Standing Counsel, Branch Secretariat of Ministry
n exercise of the powers conferred under Section 11 of the SEBI Act, 1992 as also in implementation of the SEBI (Bankers to an Issue) Rules and Regulations, 1994, all bankers to an issue are hereby advised to affix date stamp alongwith a continuous serial number generated by an automatic numbering machine
In exercise of the powers conferred under Section 11 of the SEBI Act, 1992 as also in implementation of the SEBI (Bankers to an Issue) Rules and Regulations, 1994, all bankers to an issue are hereby advised to affix date stamp alongwith a continuous serial number generated by an automatic numbering machine
It has been brought to the notice of the Board that there are considerable delays on account of multiple controls of the units in Export Promotion Zones. It has already been clarified by the Board earlier that the relevant Customs notification authorises the Assistant Commissioner of Customs posted in the Zone to discharge all day to day to day functions including allowing re-report
Circular No. 331/47/97-CX I am directed to refer to the Ministry”s letter No. B-31/7/97- TRU, dated 25.7.97 (Circular No. 326/42/97-CX) relating to application of section 3A of the Central Excise Act, 1944, to re-rolling mills, letter B-31/4/97-TRU (Circular No. 325/41/97-CX), dated 25.7.97, issued relating to induction furnace units and letter B-31/7/97-TRU, dated 1.8.97 (Circular No. 327/43/97-CX), and to say that some changes have been made (in these schemes) as indicated below.
The Trade is hereby informed that 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 taxable service provided by a tour operator from so much of the service tax leviable on such operator, as is in excess of the amount of service tax calculated on forty per cent. Of the gross amount charged from any person by such operator for the services provided in relation to a tour, where the tour operator provides a package tour to any person and the bill issued for this purpose indicates that it is inclusive of charges for such a tour.
The Trade is hereby informed that 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 Central Government, being satisfied that it is necessary in the Public interest so to do, hereby exempts the taxable service provided by a tour operator from so much of the service tax leviable on such operator, for the services provided in relation to a tour, if the tour operator is providing services solely of arranging or booking accommodation for any person in relation to a tour and the bill issued for this purpose indicates that it is towards charges for such accommodation.
