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Excise Circulars - 2003
|Circular No.||Date||File No.||
Default in monthly payment of duty- Action to recover the dues -regarding
Application of the doctrine of unjust enrichment to provisional assessment cases.
Inclusion of Ship Demurrage (Ship Detention charges) in the assessable value of imported goods.
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.
Adjudication of cases remanded by the Appellate Authorities for denovo adjudication – regarding.
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.
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.
Clarification regarding availability of clearance based exemption to the textile traders - regarding.
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.
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|
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.
Availment to credit on inputs used exclusively for the manufacture of exempted finished goods- reg.
Power of Adjudication of Central Excise Officers under Section 33 and Section 11A of the Central Excise Act, 1944 – instruction - regarding .
Utilisation of credit of AED (GSI) towards payment of Cenvat duty- reg.
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,
Effective handling of Central Excise & Customs Appeals – Recommendations of the Expert Group – instructions - reg.
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.
Procedure to be followed for availing ad-hoc exemption under Section 5A (2) of the Central Excise Act, 1944
Self-sealing of export goods- Board’s circular No. 736/52/2003-CX dated 11.08.2003 - regarding.
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.
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.|
Setting up of Tax Clinics for Small Scale Sector Manufacturers- reg.
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.
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.|
Excisability of Press Mud arising during manufacture of sugar – Adjudication of cases regarding………
Use of Electronic Departmental Communication System (E-DECS)- reg.
Classification/Excisability of Technical grade pesticides, etc – regarding.
Passing on of the credit of duty paid yarn by the exempted powerloom units to multiple buyers- regarding
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.
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|
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||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.|