Section/ Rule/Notification

Subject

Contents

Classification

Friction cloth coming into existence at intermediary stage of the process of the manufacture of transmission of TR Beltings/V Belts and Conveyer Belts is a marketable commodity.

Chapter 59

Classification

Fusible interlining cloth would be appropriately classified under chapter heading 59.03

Notification 5/98-CE (Sl.No. 2 to 9)

Valuation

Where extra amounts are collected from the ultimate consumers as local taxes, octroi, freight, etc. the RSP declared cannot be considered to be the sole consideration for sale to the ultimate consumer. Hence, in such cases, specific rates of excise duty will require to be collected on such colour TVs.

Notification 5/98-CE

Exemption

Classificatory amendment so as to provide that exemption from excise duty under Sl.No.193 and 194 of Notification no.5/98 is available to goods of precious metals such as catalysts, falling under chapter 71when re-made out of used or spent catalysts of such precious metals, etc. 

Notification 61/94-CE(NT) dt.22.9.94

Export

No bar to storage and transshipment of excisable goods once cleared from a factory or any approved premise in bond (under Rule 13) before the same are exported. Procedure prescribed for verification of goods stored in such cases.

Rule 57A

Modvat

Modvat credit not to be denied on lubricating base oils used in the manufacture of lubricating oils and greases during the period 01.03.97 to 31.8.97.

Rule 12

294/10/97-CX ddt.30.10.97

Exports

Rebate under Rule 12 of the Central Excise Rules 1944 will be granted without insisting on for ‘Disclaimer Certificate’ where the goods initially cleared by the manufacturer on payment of duty for home-consumption are diverted for export.

Heading no.13.01, 21.03, 09.03

Classification

Compounded asafetida is rightly classifiable under chapter heading no.13.01

38/98-CE(NT)

Rule 187A

Exports

Special facility to large manufacturer –exporters for self certification and self sealing of export goods

Appeal

While sending proposals for filing a civil appeal to the Supreme Court, Commissioners must ascertain whether the relied upon cases referred to in the CEGAT Order were accepted or appealed against.

62/94-CE(NT)

Modvat

Restoring modvat credit on intermediate goods during the period 20.5.94 to 20.10.94 consequent to rescinding of Rule 56A. 

Section 11A

Demands

The order passed U/S35-E(2) does not automatically result in the recovery of the refund. Since time limit for filing appeal U/S 35E(2) is longer than the time limit prescribed U/S 11A, the SCN should proceed the proceeding U/S 35-E(2)

26/98-CE(NT)
Order no.10/98-CE dt.23.7.98
Order no.11/98-CE dt.10.8.98

Warehousing

Procedure for clearance of goods intended for storage in a warehouse and export there from.

14/98-CE(NT)
21/98-CE(NT)

Modvat

Clarifications regarding restriction of modvat credit to 95% of input duty.

402/35/98-CX dt.9.6.98

Review

Reiteration of instructions for monitoring and timely submission of appeal proposals by the Commissioners against CEGAT orders.

Instructions on checking misuse of modvat credit 

Rule 12

Rebate

Issue of notifications granting rebated of central excise duty on non-alloy steel ingots and billets and non alloy steel hot re-rolled products exported/used as materials in export goods, where duty has been paid under section 3A

Notification no.30/98-CE(NT)

Rule 12

Exports

Rebate of excise duties which are not included in the all industry rate of brand rate/special brand rate of the drawback rules, is permitted.

Rule 97,

Rule 173L

Refunds

Refund claims file under rule 97/173L to be dealt with by Assistant Commissioner having jurisdiction over the factory which received the goods.

81/81/94-CX dt.25.11.94
87/87/94-CX dt.26.12.94

Exports

Procedure for examination and sealing of export consignments by the Inspector where the exports are under DEEC/DEPB Schemes during absence of superintendent.

Appeal

Reiteration of instruction for proper scrutiny of tribunal orders for filing special leave petition.

Appeals

Instructions regarding filing of appeal before CEGAT . Commissioners must ensure that authorisation is correct and proper.

68/68/94-CX dt.24.10.94
137/48/95-CX dt.18.7.95

Modvat

Request for allowing modvat on the basis of the original copy of the invoice in case where the duplicate copy of the invoice is lost in transit should be disposed of within one month.

329/45/97-CX dt.14.8.997

Disputes

Procedure for sending proposals forgetting clearance from committee on disputes regarding cases involving Govt. Departments.

153/64/95-CX dt.12.10.95

262/96/96-CX dt.6.11.96

343/59/97-CX dt.14.10.97

Rule 12(1)(b)

Exports

Cash rebate of the duty paid from RG 23A part II as well as from RG 23C part II are permitted. The same principle will apply to the duty paid through the deemed credit register. Cash rebate of the duty paid on processed fabrics from the deemed credit register are permitted provide drawback of such duty are not claimed.

212/46/96-CX dt.20.5.96

22/998-CE(NT)

Export 

Exempted small scale unit, when exporting need not mention decclarant’s code no.

Review

Instructions on review of Supreme Court Order. Self contained proposals should be received in the Board within ten days of the order

2/2/86-CX1 dt.20.10.96

Valuation

Instructions on when notional interest on advances should be included in the assessable value. For such inclusion it has to be shown that the price charged has a nexus with the deposit.

Service Tax

Representatives from service tax sector may be co opted in the RAC.

313/29/97 dt.6.5.97
332/48/97-CX dt.9.9. 97

Review

Proposals for filing civil appeals to reach the Board well within 2 weeks of the receipt of the order. Legible copies of Show Cause Notices, Orders in Original ,Orders in Appeal, Board’s instructions referred to and copies of relied upon judgements referred to in the CEGAT orders to be submitted.

390/170/92-JC dt.13.1.93

Appeal/ Review

Review for filing appeal before CEGAT against Commissioner (Appeal) should be recommended only on strong grounds. Regarding appeals before Supreme Courts appeals should be recommended only when significant amounts (Over Rs. 5 lakhs) and substantial question of law are involved and where there is no direct ruling or case law of the Supreme Court on the subject.

Rule 52A

Pre-authentication of Invoice

Exemption from pre-Authentication of Invoices for certain classes of assesses

22/98-CE

Rule 174

Registration

Liberalisation of filing declaration for small scale units . Declaration to be filed only once. No declaration needed so long the clearances do not exceed full exemption limit minus Rs.10 lakhs.

249/83/96-CX6

Self assessment

Commissioner to assign units paying revenue (PLA) exceeding Rs.5 crore per annum to ADC/DC by name for verification of correctness of scrutiny of returns. No SCN to be issued to these units without the approval of concerned ADC/DC.

Refund

Refund claims should be disposed of within three months. No refund claim to be withheld on the ground that appeal has been filed unless stay has been obtained

18/90-CX6 dt.20.9.90

PBC checks

Inspectors should visit the units with the permission of the Superintendent once in a month only to conduct PBC checks and the Range Superintendent should visit the unit once in two months . For all other routine work, the units may be visited by the officers with the permission of the Assistant Commissioner. 

23/90-CX6dt.12.12.90

16/92-CX6 dt.12.11.92

Recovery of dues

No coercive action should be taken to realise the dues till the disposal of the stay application by the Commissioner(Appeal)

267/101/96-CX dt.13.11.96

Selective audit

Procedure for audit of small scale and medium scale units. These units will be audited only once in two years.

249/83/96-CX dt.11.10.96

Self assessment

Practice of assessment which remains in existence for a period over one year should not be changed without the specific and prior approval of the Commissioner.

Public dealing

Guidelines for responding to public queries

Rules 173G(2),223B & 224

Budget day removal

Restrictions on removal of goods on budget day/pre-budget day

MTR

Revised format for monthly technical report 

Notification 8/97-CE

Exemption

Exemption to EOUs/FTZ units available only to units who use indigenous raw material. There is however, no bar to use of imported consumable

87/87/94-CX dt.26.12.94

Rule 173MM

Return of export goods

Power under Rule 173MM delegated to Assistant Commissioner

Notification no.1/95-CE

126/96-CE

STP/EHTP units

Permission to 100% EOU units and units located in EHTP/STP/FTZ units to remove the goods outside for repair etc. should be given within 24 hours

Classification

Coal Ash(Cinder) is an excisable commodity classifiable under heading no.2621.00

101/2/92-CX3 dt.4.3.92

53/90-CX3 dt.6.9.90

162/73/95-CX3

Call book cases

Circular 162/73/95 specifies the categories of cases, which can be transferred to call book. All such cases should be reviewed periodically

8/97-CE

55/91-CE

AED(Textile & Textile articles)

EOU claiming benefit of exemption under notification no.8/97-CE can claim benefit under notification no.55/91 prescribing exemption from AED (Textile & Textile articles)

100%EOU

Knowledgeable officer to be posted to EOUs

288/4/97 dt.14.1.97

Provisional assessment

Quick finalisation of provisional assessment

42/4/95-CX

Classification

Plastic Casing/Cappings and their fittings will fall under 39.26 as "other articles of plastics"

42/4/95-Cx dated 18.12.95

Classification

Parts of sprinkler irrigation equipment-(a) Plastic pipes may be classified under heading no.39.17 (b) Pipe fittings will be classifiable under chapter 73 (c) In respect of other plastic parts if the parts have been modified so as to fit only sprinkler equipments, and have no other use, then such plastic parts will be classifiable under heading no.8424.91

102/6/97-CX.3 
 

333/49/97 dt.10.9.97

360/76/97

Classification

These circulars for classification of Ayurvedic product will also apply to Yunani, Siddha and Homoeopathic systems of medicine.

F.NO.6/15/85-CX1 dated 14.3.85

Valuation 

In following cases ,sales tax is deductible from whole sale price (a) Deferment of payment of sales tax for a particular period (b)Grant of incentive equivalent to sales tax payable by the units.

Rule 173H

Notification 61/97-CE(NT)

Return of duty paid goods

Delegation of power to Chief Commissioner under Rule 173H(3)

Re-warehousing

Officers to ensure re-warehousing of bonded goods from the port of import to EHTP units

2/95-CE dt.4.1.95

Exemption

Exemption under 2/95 requires a certificate from development commissioner. Permission letter issued by Development Commissioner can be treated as certificate.

Modvat

Modvat credit admissible in respect of CVD paid on car packs imported in CKD/SKD condition

299/15/97-CX dated 27.2.97
328/44/97-CX dated 13.8.97
362/78/97

SCN

Prescribing the competency of DGAE officers to issue SCN

177/11/96-CX dt.28.2.96

Modvat misuse

Reiteration of instruction in cases of fraudulent availment of modvat credit for action against assessee/officers responsible .

178/12/96-CX dt.28.2.96

Modvat misuse

Launching of prosecution for fradulent /deliberate evasion of excise duty

B22/32-86-TRU dt.16.7.86

Modvat misuse

Monitoring of surprise squad to check modvat misuse by Chief Commissioner

Modvat misuse

Strict enforcement of modvat provisions and deterrent punishment against fradulent/wrong availment of modvat credit

315/31/97 dt.23.5.97 

Classification

Ready Mix Concrete is an excisable product classifiable under sub-heading 3824.20 whereas "Concrete Mix" manufactured at the site of construction for use in construction at such site, is fully exempt vide notification no.4/97-CE dt.1.3.97(Sl.NO.51).