Subject

Simplified Excise Procedure for Export - Clarification

Modvat Credit [Rule 57F (4)] - Inputs cleared for Export under Bond - Clarification on utilisation of credit

Modvat -Availment and utilisation of modvat credit of duty paid on inputs

Cardenol is eligible for exemption from duty under CE Notif. No. 115/75-CE dt. 30/4/75

Metallic yarn made out of duty paid Metallised polyester film as Handicrafts - Clarification of 

Circulating Oils and Hydraulic Oils are not exempted from duty under Notif. No. 120/84-CE

Export under Bond under CE Rule 13 - No Additional Duty of Excise under Textiles-Act is Payable

Availment and utilisation of Modvat credit on machines machinery purchased but not put to use prior to 01.01.1996

Modvat credit under Rule 57Q

Clarification no Modvat

PLA Proforma Revised

Self Assessment Returns - Revised Proforma RT-12, PLA & RG 23 effective Nov. '96

Declaration in respect of Marketing pattern, discount structure etc.

Liquid gases - Special excise procedure

Resolving of Disputes between Public Sector Undertakings and the Government Departments

Show cause Notices must reveal grounds for extended period

Selective Audit

Finalisation of Provisional Assessment Cases

Modvat-Movement of inputs/ semi-processed goods for job work

Duty paid on inputs of which modvat credit is taken- Whether to be added in cost of RMs

Central Excise - Expeditious acceptance of proof of export

Payment of rebate by cheque where duty paid through RG 23C Part II

Rule 9A- Date for determination of rate of duty and tariff valuation for saloon cars not registered as taxis

Zinc chromate classifiable under 2841 CET

Dant Manjan Lal is not medicine

Valuation of Captively Consumed Goods

Transshipment of goods enroute final destination 

Henna Powder Classification

Assessable Value Determination

Tarpaulin/ Waterproofing canvas cloth

Provisional Assessment

Despatch of Consignments in more than one vehicle

Assessable Value- Clarifications on

ECC Codes - Guidelines on

Self-assessment-Procedure Notified

Vincristine Defined

Tinting of base white paint-Whether manufacture or not 

Gases escaping in air-No excise duty

Passbook Scheme-Certification on inputs used in export product

Disposal of Excise Pendencies

Modvat on Textile Fabrics

Freezing Equipments - Concessional Rate of Duty

Narrow Woven Fabrics Classification

Central Excise Stamps for Matches

Aqua Mineral water is dutiable under Central Excise

Central Excise Rebate on Manmade fabrics and Sarees admissible

Ready Mix Concrete Classification under 38.23 and, hence, dutiable

Section 2(f)- Conversion of anhydrous ammonia into aqueous is not manufacture

Duty Incidence Passing to Consumer -Madras HC observations

Rule 12(1)-Excise Rebate on Exports-Time limit for filing rebate claim cannot be relaxed by CCE

Modvat-Submission of details of software developed for the generation of invoices under rule 57GG

Modvat - Reversal of Modvat credit for inputs used in the manufacture of exempted products

Units of split air-conditioners are not eligible for duty concession under Notifi. No. 56/ 95

Budget Day Restrictions

Intermediate goods are allowed to be cleared in bond without payment of duty for captive use

Central Excise - Issue of show cause notice for raising demand at the time of assessment of RT-12

Aluminium/ steel grills use in air conditioners are classified under H.No. 84.15.

Sugar Syrup Classification

Steel castings and forgings classification

- Power driven pump sets are rightly classifiable under Heading No. 84.13-Benefit of Notification No. 56/95-CE admissible only if pumps are meant for lifting waters 

Determination of Assessable Value (AV) of Petroleum Products

Clarification on Section 4(4)(d)(ii) of CE rules to assess excise duty

Consolidated RG 23A Part II-Maintenance of 

Modvat credit against export- Cash refund allowed

Modvat credit not to be denied on minor variation in classification

Modvat credit - Persons engaged in transit sale need not be registered

Money credit recovery from Vanaspati manufacturers No final decision yet

Security/ Advance Deposit Receipt -Liability of Duty on Interest

Tea waste - No cess is leviable

Excise Invoices - Fresh Guidelines for Manufacture and Registered Dealers

Excise Exempt SSI Units - New simplified Export Procedure- AR 4 Form Procedure Relaxed

Modvat Credit - Rule 52A Invoice in the name of Regd./ Head Office can be utilised by factory

Populated PCBs - Excise Exemption to single items as well

Rebate of Excise Duty Suffered on Processing of Fabrics used in Madeups on Exportation

Interest on delayed installment payment of excise dues

Transit sale of goods - Invoice issued under Rule 57A also eligible

Modvat on inputs stored outside the factory

Classification of masala, sambar mix etc. on merit

Modvat credit for the period 1/4/94 to 11/5/94

Export - AR4 value and fob value may be different

Modvat credit where invoices are not pre-printed for specified period

No Duty exemption on yarn made in integrated units 

"Plug in type relays" for use as a part of Railway signalling equipments classifiable under heading 85.36

Modvat on CG - Time limit prescribed under Rule 57G not applicable

"Manufacture of fabric" definition

Dhana Dal/ Dhania Ki Dal/ Coriander Seeds sold in pouches is classified under Heading 09.03

Ayurvedic, Unani, Siddha & Homeopathic medicines -Benefit of excise duty concession

Classification of Photo- Identity cards & holograms

Assessable Value- Deduction of interest on receivable not permissible

Re-entry of duty paid goods - Chief Commissioners authorized to permit

Classification of fan regulators

Pigtails and Patchcords Classification

Oxygen Lancing Pipes is a manufacturing Activity

Track Insulating Liners of Plastic

Animal Feed Supplements

Appeal to CEGAT - Submission of case files to CDR by concerned office

CEGAT Orders- Comments by Commissioners required in time

EOUs- Modvat credit on CG on premature debonding 

Denim Fabrics excitability

Money Credit - Hydrogenated vegetable oil chilled after hydrogenation is eligible

Portland Slag/ Pozzolana Cement classified under 2502.29

Modvat on CG - Declaration can be filed after receipt of goods

Invoice numbered with the Automatic numbering machine acceptable under Rule 52A and 57GG

Modvat Availment

Modvat Credit - Fraudulent availment - Actions be taken under CE, Rules 1944 and IPC, 1860 

PAC Recommendations to be strictly followed

Excise rebate on export of Fabrics

Fat Liquors - 20% duty

Refund vouchers verification by CASOs

Printed Corrugated Boxes- Excise Duty Exemption 

SSI Exemption [Notification No. 1/93]- Further Clarification

Release of seized books and Records- Clarification

Assessable value of castings

Refund of excise duty paid on taxis

Dutiability of sewing thread

Rule 57Q-Availment of Modvat on CG only after installation.