Warehousing --- all automobile manufacturers covered
ECC based on PAN – date of introduction changed to 1.2.2000
Computerisation of CE returns-target data extended to April 2000
Export Rebate – Merchant-exporter entitled to rebate in respect of ingots, billets and hot re-rolled products of non-alloy steel covered by compounded levy
Small scale exemption – Notification No. 175/86-CE – Brand name – already affixed on raw material received – exemption available
Export --- simplified procedure – re-determination of rebate under Rule12&13
Assessable value – Section 4 of CEA, 1944 – interest – adding value of additional consideration on account of interest free deposits
Goods falling under H.No. 86.01 to 86.06- Notification No.5/99-CE [SL.No.266]-clarification on
Budget precautions- instructions
Excise Audit Scheme (EA-2000)-further guidelines for Implementation
Committee on Disputes between Govt. and PSUs – Proforma for Forwarding Proposals revised
Dutiability-printing of logo or brand name on cigarette paper in a continous process-not amounting to manufacture
Appeals/SLPs against CEGAT orders-information on CBEC website
Unjust enrichment-provisional assessment
Appeals in Supreme Court-delay in furnishing documents by Commissionerates
Processing of appeal proposals against CEGAT Orders
Turmeric Powder – not excisable
Compounded levy --- Re-rolling mills and induction furnaces – withdrawal of scheme – CENVAT on ad-valorem basis
Unjust Enrichment --- refund - bar applicable in case of imported material used captively
Pre-deposit waiver – guidelines for disposing of applications by commnr.(Appeals)
Components and Spare Parts - definition – clarified
Assessable Value --- to the value of goods finally cleared from factory
Excise rebate – proof of export – self – attested copy of SB acceptable
Monthly payment of excise duty by SSI
Appeal against CEGAT’s orders---filing in proper forum and on proper issues
ECC Number --- report on PAN status of assessees
Price declaration --- Rule 173C of C.Ex. Rules, 1944 – modified for commodities notified under Section 4A
Investigation/Adjudication of cases --- effective presentation of case by DR before CEGAT
Place of removal --- Section 4of CEA, 1944 ; and Penalty leviable --- Section 11AC of CEA, 1944
Show cause notice –Section 11A of CEA, 1944 (as amended by Finance Act, 2000) – guidelines for issue.
Timely submission of relies to Draft Audit Paras
Dispensation of statutory records – amendment of C. Fx. Rules, 1944 (w.e.f. 1.7.2000)
Assessments kept pending in view of the case of Cotspun Limited pending before larger Bench of Supreme Court
Review/Scrutiny of the orders passed by all the Benches of the Appellate Tribunal
Filing ROM applications before CEGAT in respect of CEGAT Orders contrary to Apex Courts' Orders
Amendment of Section II A of the Central Excise Act, 1944- effect on time barred demands
Central Excise classification of Car Seat covers - as accessories of car seats
Central Excise - New Format of RT-12 Return specified under Rules 54 and 173G of the Central Excise Rules, 1944
Excisability of Press mud arising during the manufacture of sugar
Filing of appeals in the Supreme Court – instructions regarding forwarding of information on connected matters for proper defence of cases.
Classificationof Steel Tubular Poles, commercially Known as Transmission Poles
Central Excise - Classification of Ultramarine Blue whether under sub-heading No. 3206.10 or under sub-heading No. 3212.90
Monthly payment of Central Excise Duty by Small Scale industries
Classification of Plastic/Steel/Alumunium Grills used in Airconditioners
Determination of assessable value of the petroleum products-under erstwhile Sec. 4 - addition of compensation received from Oil Pool account
Appeal to the Supreme Court by the assessee - need for timely filing of counter affidavits and briefing of panel advocates - instructions reg.
Central Excise - Instructions relating to monitoring of Excise Audit-2000 by Directorate General of Audit and extension of scope of EA-2000
Recovery and write-off instructions for arrears of revenue
Classification of LD Slag arising in bulk in Steel plants
Leviability of Additional Excise Duty (Textile and Textile Articles) Act, 1978 in respect of DTA clearances of yarns made by 100% EOUs.
Duty - Section 11A - SCN under the amended section to cover extended period.
Classification of Micronised Zircon sand / Zirconium Silicate (Opacifier)
Classification of Dhoti/Sarees as fabric under Chapter 52/54/55 or as made up articles under Chapter 63
Change of the name of the "Directorate General of Anti-Evasion" as "Directorate General of Central Excise Intelligence"
CA No. 5832 of 1999 – in the matter of CCE, Meerut v. M/s. Surya Roshini Ltd. – inclusion or otherwise of transit risk insurance for the purpose of determination of assessable value of bulbs and tubes
Appeals in CEGAT – Proper authorization
Classification of Rubber Cement or Black Vulcanizing Cement rubber solution etc. whether under 35.06 or 40.05 of the Schedule to CET.
Excise duty on Kerosene distributed through P.D.S.
Excise Duty payment on LPG Bulk Movements on stock transfer to Bottling Plants