Central Excise Circulars - 2003

 

Circular No.	Date	File No.	Subject
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.