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Central Excise Circulars - 2003

Circular No. Date File No.


766/2003 15-12-2003 201/45/2003-CX.6

Default in monthly payment of duty- Action to recover the dues -regarding

765/2003 10-12-2003 387/231/99-JC

Application of the doctrine of unjust enrichment to provisional assessment cases.   

764/2003 04-12-2003 387/64/99-JC

Inclusion of Ship Demurrage (Ship Detention charges) in the assessable value of imported goods.

763/2003 21-11-2003 -

Whether the amount of Dharmada charged in the invoices and recovered from the customers as required to be included in the assessable value under Section 4 of Central Excise Act, 1944, order dated 28-11-2002 of the Hon'ble Supreme Court in Civil Appeal Nos. 7900-7902/95 in the case of CCE, Allahabad v. M/s. Panchmukhi Engg. Works & Ors.

762/2003 11-11-2003 208/27/2003-CX.6(Pt.)

Adjudication of cases remanded by the Appellate Authorities for denovo adjudication  – regarding.

761/2003 05-11-2003 83 /7/2003-CX-3

Grant of refund of duty on petrol supplied to President, Vice-President, Governors, Diplomatic missions, including diplomatic officers and U.N. specialized agencies- sanctioning authority- regarding.

760/2003 03-11-2003 201/53/2003-CX.6

New Central Excise Registration Procedure for manufacturers of hand rolled cheroot of tobacco under Sub-Heading No.2402.00 of Central Excise Tariff Act, 1985  – regarding. 

759/2003 30-10-2003 357/6/2003-TRU

Clarification regarding availability of clearance based exemption to the textile traders - regarding. 

758/2003 29-10-2003 209 /1/2003-CX-6

Export under Bond and under claim of rebate – amendment in notification No.40/2001-CE(NT) and No.42/2001-CE(NT), both dated 26.06.2001 – change in the definition of ‘Maritime Commissioner’ - regarding.

757/2003 22-10-2003 201/54/2003-CX.6

Central Excise Registration  - Notifications No. 49/2003-CE and No. 50/2003-CE, both dated 10.06.2003  – regarding.  

756/2003 16-10-2003 387(W)/64/2003-JC Extension of stay by CEGAT / CESTAT beyond 180 days 
755/2003 13-10-2003 267 /21/2003-CX-8

Notifications 69/2003-CE (NT) to 73/2003-CE (NT) - changes in  rule 4 of CENVAT Credit Rules, 2002- Board’s circular No. 747/63/2003-CX dated 22.09.2003- reg.

754/2003 09-10-2003 267 /48/2003-CX-8

Availment to credit on inputs used exclusively for the manufacture of exempted finished goods- reg.

752/2003 01-10-2003 208/27/2003-CX.6

Power of Adjudication of Central Excise Officers under Section 33 and Section 11A of the Central Excise Act, 1944 – instruction  - regarding . 

751/2003 30-09-2003 267 /47/2003-CX-8

Utilisation of credit of AED (GSI) towards payment of Cenvat duty- reg.

749/2003 26-09-2003 387/67/99-JC

Valuation of goods for Central Excise Purposes – cum duty price 

747/2003 22-09-2003 201/6/2002-CX-6 (Pt. II)

Notifications 69/2003-CE (NT) to 73/2003-CE (NT) -Introduction of new formats of monthly/quarterly return to be filed by SSI/Non SSI manufacturers, Export Oriented units and Registered dealers- reg, 

746/2003 22-09-2003 390/85/2003-JC

Effective handling of Central Excise & Customs Appeals  – Recommendations of the Expert Group – instructions -  reg.

745/2003  16-09-2003 385/253/92-JC

Hon’ble Supreme Court judgment dated 31.01.2003, in the case of Collector of Customs, Bombay vs M/s Elephanta Oil and Industries Ltd., Bombay:

C.A. No. 4858/95 w.r.t CEGAT Final Order No. 52/92-C, dated 18.02.2002.

743/2003 11-09-2003 167/33/2002-CX-4

Procedure to be followed for availing ad-hoc exemption under Section 5A (2) of the Central Excise Act, 1944

741/2003 02-09-2003 201/1/2003-CX-6

Self-sealing of export goods- Board’s circular No. 736/52/2003-CX dated 11.08.2003 - regarding.

739/2003 28-08-2003 267/58/2001-CX-8

Availment of CENVAT/ Modvat credit when common inputs are used for both dutiable and exempted goods- Board’s Circulars No. 591/28/2001-CX dated 16.10.2001 and No. 654/45/2002-CX dated 19th August 2002- reg.

737/2003 19-08-2003 332/19/2003-TRU

Levy of excise duty on readymade garments on the basis of Retail Sale Price (RSP)-reg.

736/2003 11-08-2003 201/1/2003-CX-6 Self- sealing of export goods- reg.
735/2003 07-08-2003 201/11/2003-CX-6

Setting up of Tax Clinics for Small Scale Sector Manufacturers- reg.

733/2003 06-08-2003 201/43/2003-CX.6

Computation of aggregate value of clearances for calculating the eligibility limit for availing Small Scale Industries Exemption Scheme for the financial year 2003-04  – regarding. 

732/2003 05-08-2003 208/17/2003 -CX.6

Central Excise – Delay in issue of Adjudication order/Appellate order after personal hearing – regarding

731/2003 01-08-2003 206/01/2003-CX.6 Revised Central Excise Audit Manual– regarding.
730/2003 31-07-2003 387/S/108/02-JC

Excisability of Press Mud arising during manufacture of sugar – Adjudication of cases regarding………

728/2003 30-07-2003 213 /6/2003-CX-6

Use of  Electronic Departmental Communication System (E-DECS)- reg.

727/2003 29-07-2003 109/1/98-CX.3

Classification/Excisability of Technical grade pesticides, etc – regarding.

722/2003 09-06-2003 B3/1/2003-TRU

Passing on of the credit of duty paid yarn by the exempted powerloom units to multiple buyers- regarding

721/2003 06/06/2003 267/135/96-CX.8

Central Excise- Payment of duty on waste package/ containers used for packing Modvatable inputs when cleared from the factory of the manufacturer availing Modvat/ CENVAT credit  – regarding.

715/2003 19-05-2003 213/24/2001-CX-6

Provisional Assessment -use of Provisional Assessment Monitoring Systems (PAMS) Software  - regarding.

713/2003 07-05-2003 B3/5/2003-TRU Certain clarification regarding excise duty structure on textile and textile articles
712/2003 05-05-2003 208/17/2003-CX-6 Central Excise - Disposal of adjudication cases – fixation of targets - regarding.
711/2003 30-04-2003 209 /34/2001-CX-6 Furnishing of security/surety by merchant exporters- Board’s Circular No. 586/23/2001-CX dated 12.9.2001- regarding.
710/2003 23-04-2003 390/198(M-2)/2002-JC Proposal for inclusion in Audit Report of the CAG of India (Indirect Taxes)   for the year 2001-2002 – Handling of appeal cases in Central Excise  Department- comments regarding.
709/2003 23-04-2003 261/12/2/2003-CX8 Central Excise- Storage of goods outside factory premises – Waiver of Merchant  overtime charges  – regarding
708/2003 23-04-2003 209 /12/2003-CX-6

New Central Excise Registration Procedure for Powerloom Weavers / Hand Processors / Dealers of Yarns and Fabrics / Manufacturers of Ready Made Garments – regarding.

707/2003 16-04-2003 167/33/2003-CX-4 Procedure to be followed for availing Ad-hoc exemption under Section 5A(2) of the Central Excise Act, 1944.
706/2003 08-04-2003 209/1/2003-CX.6 Simplification of Export Procedure –when the Bonds can be furnished with Deputy/Assistant Commissioner of Central Excise – regarding.
705/2003 08-04-2003 209/12/2003-CX.6 Simplified Central Excise Procedure for export of readymade garments – regarding.
704/2003 31-03-2003 B3/1/2003-TRU(Pt.) CENVAT credit involved on stock of Light Diesel Oil as on 28.2.2003- reg.
702/2003 13-03-2003 267/23/2002-CX-8 Refund of unutilized deemed credit on grey fabrics used in the processed fabrics exported under bond – regarding.
701/2003 12-03-2003 267/11/2003-CX.8 Central Excise- Refund of unutilized Credit of Additional Duty of Excise (Goods of Special Importance) in terms of rule 5 of CENVAT Credit Rules, 2002 – regarding.
697/2003 27-02-2003 6/26/2002-CX.I Valuation of goods under Section 4A of the Central Excise Act - reg.
695/2003 24-02-2003 268/38/2002-CX.8 Central Excise and Customs – Disposal of refund/rebate claims where Special Leave Petition/Civil Application along with stay application is pending at Supreme Court – regarding
693/2003 13-02-2003 206/07/2001-CX-6 Audit of EOUs situated in port cities and other areas - reg.
692/2003 13-02-2003 6/29/2002-CX.I Valuation of goods captively consumed.
691/2003 11-02-2003 201/04/2003-CX-6 Removal of Budget Day restrictions for Budget 2003-04 - reg.
690/2003 20-01-2003 139/8/2001-CX.4 CE - Excise Duty on Steel Formers consumed captively in Induction Furnace - regarding.
689/2003 14-01-2003 267 /67/2002-CX-8 Maintenance of records by First Stage and Second Stage dealers and pre- authentication of invoices issued by Second Stage dealers/ dealers of imported goods-reg.
687/2003 03-01-2003 267 /57/2002-CX-8 Payment of rebate amount of the duty paid from Cenvat credit account in cash-reg.
686/2003 02-01-2003 201 /66/2002-CX-6 Provisional release of seized goods and execution of B-8 Bond - reg.