I am directed to refer your letter No.S / 26 – Misc. – 323/96- VB dated 17 June, 1996 on the subject mentioned above and to say that S.No. 33 of Notification 91/89-Cus. dated 01/03/1998 (presently Sr. No. 22, List 9 to Notfn.No. 36/96-Cus dated 23.7.1996) would
Attention is invited to Circular No. 44/96-Cus dated the 21st August, 1996 on the above subject. The said circular provides that conversion should be considered only respect of exports made after the exporter has applied for issued of Pass Book to the designated authority in the light of para 66 of the Exim Policy
“The Simplified brand Rate Fixation Scheme” under which brand rates of drawback can be determined without pre- verification of date was announced vide this Ministry’s letter F.No. 609/113/88- DBK dated 11.10.88. Application form and statements were also enclosed with the Ministry’s said letter. To begin with, the scheme was applicable to manufacturer – exporters in engineering, chemical
The Ministry has announced new All Industry rates of Drawback effective from 23.10.1996, vide Notification No. 49/96-Cus. (NT), dated 22.10.1996
Circular No. 254/88/96-CX I am directed to draw your attention to Board”s Circular No. 6/91 dated 11.4.91 wherein it was clarified that wax coated canvas cloth would merit classification under heading 59.06 of the Central Excise Tariff if there is formation of visible layer on the surface of the fabric and not merely a change of colour or some residue. If, on the other hand, there is no visible layer formation
Circular No. 252/87/96-CX I am directed to refer to the above mentioned subject and to say that the instructions contained in the letter F.No. 585/7/96 dated 29.8.96 of the Director General of Inspection, Customs and Central Excise, New Delhi (which has already been communicated to you) should be strictly followed.
Circular No. 252/86/96-CX Representations have been received by the Board regarding difficulties faced by the manufacturers in documentation where a consignment of capital goods like heavy machinery etc. which are first assembled by the manufacturer and are later dis- assembled only for the convenience of transport is loaded in more than one vehicle and travel separately.
Notification No. S.O.714(E)-Income Tax In exercise of the powers conferred by sub-section (4) of section 139A of the Income-tax Act, 1961 (43 of 1961), the Board hereby specify the last date for the filing applications for allotment of Permanent Account Number under the new series as the 30th day of November, 1996, for assessment year 1996-97 in respect of every person who is required to file such an application.
Circular No. 251/85/96-CX In the Finance Act of 1996, definition of “place of removal” has been amended to included depot, consignments agent or any other place or premises from where the goods are sold by or on behalf of the assessee within its scope. However, time of removal for these other places of removal added in Section 4 shall be deemed to be the time at which such goods are cleared from the factory
Circular No. 250/84/96-CX-6 Attention is invited to the d.o. letter F.No. D-21019/6- Modvat/ 95/CC- CBEC dated 15th January, 1996, of Shri P.R.V. Ramanan, J.S. (Customs) addressed to all Commissioners of Central Excise. It is observed however, that only a few Commissionerates have issued Trade Notices following the same.
