Central Excise Circulars/Instructions

Circular No.	Date	File No.	Section/ Rule/Notification	Subject	Contents
504/70/99	30/12/99	305/132/99-FTT		100% EOUs / EPZ / STP / EHTP	Problems faced by EOUs in Obtaining CT-3 forms for Seeking Excise Duty Exemption on the Goods Purchased from DTA Simplification thereof - Regarding.
503/69/99	23/12/99	212/14/99-CX.6		Computerized Records / ECC Number	Central Excise - Difficulties faced in the allotment of New ECC Number due to non-availability of 10-charaters Permanent Account Number (PAN) - instructions regarding -
502/68/99	16/12/99	389/44/99-JC(BME)		Adjudication	Issue of corrigendum subsequent to adjudication order passed by departmental authorities - Advice sought from Law Ministry - regarding.
501/67/99	15/12/99	224/28/99-CX.6		Computerized Records	Central Excise - Procedure for payment of Central Excise duty in the event of failure of computer system due to Y2K problems - Instructions regarding.
500/66/99	15/12/99	209/24/99-CX.6	Rule 14, Rule 13	Exports	Simplification of Export Procedure - Procedure where bonds can be furnished with Deputy / Assistant Commissioner of Central Excise - Reg.
499/65/99	10/12/99	201/22/99-CX.6	Rule 226A	Computerized Records	Central Excise - Electronic maintenance of records, returns, invoices or other documents using computer - New rule 226A inserted in Central Excise Rules, 1944 - Regarding.
498/64/99	2/12/99			Classification	Classification of Nickel perforated cylinder.
497/63/99	30/11/99	154/29/99-CX-4	Section 3	Manufacture	Duty liability on the activity of creating a computer network from paid computers - Regarding.
496/62/99	29/11/99	390/186/99-JC		Appeal	Filling of Application for early hearing before the Tribunal - Proper drafting of Application - Instructions - regarding.
495/61/99	22/11/99	130/6/98-CX.3		Classification / Manufacture	Excisability of Odoriferous compound / Agarbathi mix arising during the course of manufacture of Agarbathi - Regarding
494/60/99	12/11/99		Exemption Notification No. 116/88-Cus., and 159/90-Cus.	Chapter 29	Downtherm Heat Transfer medium and Tri-Ethylene Glycol used for cleaning spinnerets - Eligibility for exemption.
493/59/99	12/11/99	212/14/99-CX.6		ECC Number	CE - Introduction of New Excise Control Code (ECC) Number based on Permanent Account Number (PAN) allotted by the Income Tax Department - Instructions - RE
492/58/99	2/11/99	341/52/99-TRU	Section 4A	Valuation	Valuation - Maximum Retail Price in case of multi piece packages.
491/57/99	28/10/99	206/10/99-CX.6		Audit	Excise Audit - 2000 (EA-2000) - Guidelines - Regarding.
490/56/99	25/10/99	356/18/99-TRU	Rule 57A	MODVAT credit / Project Imports	Restriction of Modvat credit on goods imported under Project Imports (Classified under Heading 98.01 of the Customs Tariff Act reg.
489/55/99	13/10/99		Rule 12(1)(b)	Export - Rebate - Manufacturer/Merchant Exporter	Grant of rebate to merchant exporters under rule 12(1)(b) - Procedure for export of tea, specially where purchased from open market.
488/54/99	12/10/99			Appeals to Supreme Court, CEGAT	Situations under which a Civil appeal is to be filed against CEGAT orders - Proper Preparation of Format - Detail reasons for delaying to be sent.
487/53/99	30/9/99	209/44/99-CX.6			Rebate of duty paid on processed textile fabrics under section 3A where the fabric is used for the manufacture of made-ups (export goods) - Problems arising due to absence of procedure
486/52/99	23/9/99	202/05/97-CX.6			Special procedure for dealing with Excess/Shortages of Iron & Steel Products at the Stockyard / Depots of Integrated Steel Plants/their Consignment Agents
485/51/99	15/9/99	201/02/99-CX.6			Grant of abatement on closure of stenter of the independent processors covered under section 3A of the Central Excise Act during the period from 16.12.98 to 27.2.99
484/50/99	13/9/99	209/33/99-CX.6			Furnishing of security/surety with B-8 Bond
483/49/99	9/9/99	209/64/98-CX.6			Central Excise - Formula for calculating rebate of excise duty paid on processed textile fabrics in terms of Notifications No. 11/99-CE (N.T.) to No. 13/99-CE(N.T.) dated 16.2.99 and Notification No. 30/99-CE (N.T.) dated 11.5.99
482/48/99	25/8/99	212/03/94-CX.6 (Pt.)			Admissibility of modvat credit where computer generated invoices do not contain pre-printed serial numbers
481/47/99	23/8/99	209/32/99-CX.6			Intimation before sealing of packages/containers under self-certification/self-sealing scheme
480/46/99	23/8/99	205/01/99-CX.6			Procedure for deposit of Central Excise duties / other dues during strikes, Prolonged holidays or sudden closure of banks (e.g. sudden strikes, natural calamities) etc.
479/45/99	17/8/99	156/6/98-CX.4			Fitting of duty paid parts and components of air-conditioners whether amounts to manufacture of a car air-conditioner
478/44/99	13/8/99	390/121/99-JC			Website of CDR, CEGAT, New Delhi
477/43/99	10/8/99	134/3/98-CX.4			Chapter 68 - Notification No. 5/99 (S.No. 179) method of calculation of percentage of fly ash in absestos cement products
476/42/99	3/8/99	390/85/99-JC			Filing of Civil Appeal against CEGAT orders involving rate of duty and valuation - Review/scrutiny of CEGAT orders by the Commissioners
475/41/99	2/8/99	209/64/98-CX.6		Clarification	Rebate of excise duty paid on processed textile fabrics notified under section 3A of the Central Excise Act, 1944
474/40/99	29/7/99	212/09/99-CX.6			Invoking provisions of Rule 173G(5) regarding furnishing of list of private records
473/39/99	27/7/99	209/05/98-CX.6			Rebate of excise duty paid on ingots and billets of non-alloy steel and hot re-rolled products of non-alloy steel notified under section 3A of the Central Excise Act, 1944 for the period from 1.8.97 to 23.8.98
472/38/99	21/7/99	201/13/99-CX.6			Amendment of Rule 173Q -Provision for imposing penalty where wrong entries are made invoice to facilitate the buyer to avail inadmissible credit of Additional duty under section 3 of the Customs Tariff Act, 1975.
471/37/99	20/7/99	212/05/99-CX.6			Option for registration under Rule 174 to the manufacturers of goods specified under Chapters 61 7 62 of the Central Excise Tariff Act where rate of duty is NIL or the goods are exempted
470/36/99	19/7/99	267/135/96-CX.8			Payment on duty on waste package / containers used for packaging Modvatable inputs when cleared from the factory of manufacturer availing Modvat Credit
North East- Exemptions	9/7/99	354/08/99		Exemption	Exemption from Excise duty on goods produced in the North Eastern region
469/35/99	8/7/99	267/27/4/98-CX.8		Guidelines	Removal of goods under bond on AR3A procedure - Amendment / splitting of AR3A
468/34/99	5/7/99	220/02/99-CX.6			Computerisation - Time Schedule for discontinuing manual revenue reports
467/33/99	5/7/99	206/03/99-CX.6			Tenure of the executive personnel in the Internal Audit Wing
466/32/99	1/7/99	296/46/99-CX.6			Issue of standard Public Notices in the Custom Houses / Excise Commissionerates
465/31/99	1/7/99	209/28/99-CX.6			Action to reduce transaction cost
464/30/99	30/6/99	129/4/98-CX.3			Excisability of intermediate products such as binder / resin / glues used in the manufacture of particle boards
463/29/99	30/6/99	21/1/99-CX.I			CE - Allowance of maximum permissible error on net quantity by weight declared in packages/pouches of pan masalas, chewing tobacco and gutkha
462/28/99	21/6/99	209/64/98-CX.6			Rebate of excise duty paid on processed textile fabrics notified under Section 3A of the Central Excise Act, 1944 for the period 16.12.98 to 15.2.99
461/27/99	11/6/99	93/2/97-CX.3			Classification of Aluminium Foil backed with plastic material
460/26/99	11/6/99	216/03/99-CX.6		Recommendation	Recommendation of the Standing Committee on Finance on Demands-for-Grants (1999-2000) of Ministry of Finance for multipronged strategy to check evasion of central excise duty
459/25/99	8/6/99	202/01/98-CX.6		Instructions	Filing of declaration under rule 173G in respect of excisable goods notified under Section 4A of the Central Excise Act, 1944
458/24/99	27/5/99	201/10/99-CX.6		Instructions	Proposal to permit SSI units to pay excise duty on a monthly basis with effect from 1.6.1999 based on the Budget Speech 1999-2000 of the Finance Minister
457/23/99	20/5/99	201/01/99-CX.6			Dispensing with maintenance of records in a specific format prescribed by the Central Excise Department and acceptance of records maintained in the normal course by the factories paying Central Excise duly exceeding Rs. 5 crores from account
456/22/99	18/5/99	131/5/98-CX.4		Clarification	CE - Scope of word 'site' appearing in Notification No. 5/98-Ce dated 2.6.98 (s.No.182(iii))
455/21/99	26/4/99	209/58/98-CX.6			Central Excise - Proper implementation of Special Advance Licensing Scheme for manufacturer - exporters of electronic products
454/20/99	12/4/99	154/4/97-JC	84.71	Classification	The upgrading of old and used computer systems would not amount to manufacture, in so far as the upgradation does not bring into existence goods with a distinct new name, character and use.
453/19/99	9/4/99	390/48/99-JC	Section 35 B(4) of Central Excise Act Section 129A(4) of Customs Act	Appeals	In case of appeals filed by parties involving important law points and revenue of more than Rs.20 lakhs., Commissioners should file cross objections in CEGAT and also sent comments to departmental representatives
452/18/99	7/4/99	154/4/98-CX.4	410/43/98-CX dt.30.7.98	Demand	Section 37B order should be circulated. Secondly demand arising from the change in classification should not be enforced for the past period in view of the decision of Supreme Court in Cotspun Ltd. space 1998(99)ELT 24
451/17/99	6/4/99	201/06/98-CX.6	Rule 173H(3)	Re entry	Chief Commissioners to issue a general order under Rule 173H(3) permitting entry of non-identical goods from other factories for the purpose of loading.
450/16/99	30/3/99	390/24/99-JC	Section 35F of Central Excise Act Section 129E of Customs Act	Appeals	As per Supreme Court decision in UOI Vs. Jesus Sales Corporation- 1996(83)ELT 486, it cannot be held that before dismissing such appeals or applications in all events, the quasi judicial authorities must hear the appellants or applicants.
449/15/99	23/3/99	267/135/96-CX.8	B-22/39/86-TRU dt.5.9.86 & 9.12.86	Modvat	Reiteration that no duty is payable on waster packages/containers used for packaging modvatable inputs when cleared from the factory of the manufacturer availing modvat credit.
448/14/99	23/3/99	267/20/99-CX.8	Notification No.56/98-Cus dt.1.8.98	Modvat	Under the customs notification, goods imported for actual use attract special additional customs duty of 4%. Range officers must check at the time of allowing Modvat credit on the strength of a Bill of Entry, whether the particular consignment has suffered SAD of Customs or not.
447/13/99	22/3/99	156/8/98-CX.4	Chapter 87	Classification	Bodies built on duty paid chassis will fall under heading no.87.07 before 25.7.91 After insertion of note 4 (re numbered as note 3) to chapter 87 on 25.7.91, such bodies would be classified as per the new chapter note.
446/12/99	17/3/99	126/3/98-CX.3	Chapter 38 Circular dt.10.11.96	Classification	‘Phenyl’ marketed as disinfectant would be classifiable under sub-heading no.3808.90
445/11/99	17/3/99	209/08/98-CX.6	90/98-Cus IV dt.8.12.98 426/59/98-CX dt.12.10.98.	Export	Clarification regarding drawal of samples at the place of dispatch. Disposal of AR4 will be as per para 5 of the circular no.87/87/94-CX dated 26..12.94 and para 4 of the circular no.81/81/94-CX dated 25.11.94
444/10/99	12/3/99	210/01/99-CX.6	Circular no.5/83-CX-6 dt.10.3.83	Audit objection	Circular no. 5/83 provides for immediate issue of SCN on CERA objections. But no protective demands should be issued pursuant to audit objections which are contrary to section 37B orders.
443/9/99	11/3/99	262/4/97-CX.0	Section 3(n) of Tea Act 1953	Cess	Instant tea is liable to cess under section 25 of Tea Act 1953
442/8/99	4/3/99	268/36/98-CX.8	8/97-CE dt.1.3.97 389/22/98-CX dt.5.5.98	Exemption	Benefit of this notification not to be denied to units using both imported and indigenous raw material so long it is proved that inputs used in the Manufacture of goods sold in DTA or made from indigenous raw materials.
441/7/99	23/2/99	267/135/96-CX.8	Notification no.7/99-CE(NT) dt.1.2.99 Rules 57G & 57P	Modvat	Guidelines for allowing modvat credit when there are minor procedural lapses in declaration /invoice .
440/6/99	11/2/99	216/01/99-CX.6	Rules 173G, 223B, 224	Budget day removal	Procedure for clearance of goods on budget day and pre budget day.
439/5/99	8/2/99	22/1/98-CX.I	Chapter 21	Classification	All preparations for lemonades or other beverages for use in the manufacture of aerated water, generally known as soft drink concentrate/beverage bases, are correctly classifiable under Sub-heading 2108.10.
438/4/99	5/2/99	268/71/98-CX-8	80/88/94-CX-8 dt.21.11.94	Revenue receipt	Monthly statement of revenue receipt received from the Range officers will be reconciled by the Chief Accounts Officer with figures booked by the pay and accounts officer in his monthly account.
437/3/99	20/1/99	206/03/99-CX.6		Audit	Assistant Director Cost to be involved in internal audit of large units.
436/2/99	13/1/99	206/01/99-CX.6		Self assessment	ADC/DC (Audit) to supervise audit of units with annual Revenue exceeding Rs.5 crores or annual modvat credit exceeding Rs. 1 crore.
435/1/99	12/1/99	6/49/98-CX.I	355/71/97-CX dt.19.11.97	Valuation	Reiteration of instructions on inclusion of cost of after sales services during the initial running in period of the vehicle by the dealers to their own buyers in the assessable value of the vehicle- Supreme Court decision in PHILIPS India Vs. CCE Pune distinguished