Circular No. 314/20/97-CX I am directed to state that representations have been received from assessees, on the scope of the term manufacture used in the notification No. 1/95-CE dated 4.1.95. It has been represented that the benefit of the exemption nude notification No. 1/95- CE dated 4/1/95 is being denied to the 100% EOUs approved for the manufacture of welded galvanised steel pipes and tubes by galvanising of black MS pipes on the grounds that galvanising” of black MS pipes does not amount to manufacture in terms of section 2(f) of the Central Excise Act, 1944.
Circular No. 313/29/97-CX An appeal lies to the Supreme Court under section 13CE of the C.A. 1962/ Section 35L of the Central Excise Act against the CEGAT order relating to rate of duty and valuation for the purpose of assessment. The appeal is required to be filed by the jurisdictional Commissioner within 60-days from the date of receipt of CEGAT order in the Commissionerate. Prior to 1995, cases relating to rate of duty and valuation were centralised in the Special Benches of Cegat at Delhi. After the amendment in the Acts in 1995 such cases are to be disposed of by the Regional Benches also.
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 articles imported into India, against an Advance Licence from whole of the Anti-Dumping duty leviable thereon under section 9A of the Customs Tariff Act, 1975 (51 of 1975), subject to the condition that exempt article shall not be disposed of or utilised in any manner except for utilisation in discharge of export obligation or for replenishment of article so utilised and the article so replenished shall not be sold or transferred to any other person.
Whereas in the matter of import of Bisphenol-A falling under sub-heading No. 2907.23 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and which is of United States of America origin, the designated authority vide its preliminary findings, published in Part I, Section 1 of the Gazette of India, Extraordinary, dated the 25th October, 1996, had come to the conclusion.
Circular No. 312/28/97-CX It has been noticed that quite a lot of unnecessary litigation and avoidable work is created by indiscriminate issue of show cause notices/ less charge demands invoking the proviso to Section 11-A of CESA or to Section 28 of the Customs Atc, etc. even when there is no fraud or misdeclaration, etc., for example, where there has been an established practice well within the knowledge of one Department.
A new Duty Entitlement Pass-book Scheme has been introduced in Chapter 7 of the new Export and Import policy for the period 1997-2002. The scheme substitutes Value Based Advance Licensing Scheme as well as Pass-book Scheme of the earlier EXIM policy. A new Notification No. 34/ 97- Cus1 dated 7.4.97 has been issued to give effect to this Scheme. Copy of the notification is enclosed for
Circular No. 311/27/97-CX Consequent upon introduction of self-assessment procedure, the assessee is required to assess his duty liability and RT- 12 returns. It is desired that notwithstanding the change in the system of assessment, the Register of Assessment and Revenue Realisations (now renamed as Register of Scrutiny of RT-12 Returns and Revenue Realisation) should continue to be maintained by the Range Officers in the revised proforma enclosed as Annexure.
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 materials required for the manufacture of the final goods when imported into India, from whole of the duty of Customs leviable thereon, under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions.
I am directed to refer to this Department’s Circular F.No. 462/36/80-Cus. V dated 17.2.83, and to state that in the issue regarding disposal of damaged foodstuff imported under the Indo-Care Agreement and World Food Programme assistance for supplementary Nutrition Programme in India, which are found unfit for human consumption, it has been reiterated by the Board that the benefit of
Reference is invited to Board’s instruction issued vide letter of even number dated 22.9.1994 whereby the rate of depreciation was prescribed @5% per quarter for first 2 years and 4% per quarter for next 2 year subject to maximum of 70%.
