Central Excise Circulars 2000

Government grants full service tax exemption on taxable services provided to a Goods Transport Agency by their sub-contractors-Service Tax Notification No.1 Transporters strike hampers movement of cargo DEPB Notification No.89/2005-Customs amended to provide benefits on clearances to SEZ- Customs Tariff Notification No. 3 Amendments made in DEPB Rates vide Public Notice No. 102 dated 05.11.2008 in respect of products where DEPB rates were reduced, stand withdrawn w.e.f. 5.11.2008 itself, thereby restoring the DEPB Rates notified prior to 5.11.2008, for the said items-DGFT PN 124 Daiichi to book an extra ordinary loss of 3.9 Billion Dollars arising from its acquisition of Ranbaxy Government releases Rs. 600 crore to regional authorities of DGFT for payment of pending claims of Terminal Excise Duty and Duty Drawback under deemed export scheme-Government also releases Rs. 200 crore to the Development Commissioners of SEZs for payment towards pending claims of CST in respect of supplies made to 100% EOUs Mobile Companies directed to freeze Cellphones without IMEI numbers Sensex hits 10275 Points Omar Abdullah sworn in as Chief Minister of J & K Farooq Abdullah offered Cabinet Ministership in Centre Anti-dumping duty on import of acrylonitrile butadiene rubber (NBR) originating in, or exported from, Korea RP -Customs Tariff Notification No.1 Changes in Customs duty on specified goods-Customs Tariff Notification No.2 New Drawback Rates for Boots/half boots/shoes/sandals of leather-cum synthetic/textile materials-Customs Non-Tariff Notification No.1 Drawback Rates on several products hiked-Customs Non-Tariff Notification No.2 Government announces Second Economic Stimulus Package to boost recession hit Sectors-Exemptions from CVD on TMT bars and structurals, and from CVD and Special CVD on cement, withdrawn-Full exemption from basic customs duty on zinc and ferro alloys, withdrawn-Government restores DEPB rates to those prevailing prior to November 2008- DEPB Scheme extended till 31.12.2009-Duty drawback benefits on certain items including knitted fabrics, bicycles, agricultural hand tools and specified categories of yarn enhanced retrospectively from 1st September 2008-Accelerated depreciation of 50% provided for commercial vehicles to be purchased on or after 1.1.2009 upto 31.03.09-Click on the link below for details Home Loan Rates, Auto Loan Rates & Retail Loan Rates set to be lowered as RBI cuts Repo Rate by 100 BPS to 5.5 per cent and Reverse Repo Rate by 100 BPS to 4 percent with immediate effect -CRR also cut by 50 BPS to 5 per cent from 17th Jan-Banks get Rs 20000 Crore of liquidity CENVAT Credit of service tax paid on all input services up to the Port allowed to Exporters-Click on the link below for details As demanded by AIT; FinMin finally amends CENVAT Credit Rules to allow benefit of non-reversal of Credit on clearances to SEZ Developers-Central Excise Non-Tariff Notification No.50-Click on the lik below for details Anti-dumping duty on import of Flexible Slabstock Polyol, originating in, or exported from, the People's Republic of China, Republic of Korea, Chinese Taipei and Brazil continued till 23rd July, 2009-Customs Tariff Notification No.138 Tariff Value for import of Brass Scrap is 3252 and for Poppy Seeds 4238-Customs Non-Tariff Notification No. 141 Exchange Rate for imported goods is Rs 48.20 Per US Dollar and Rs 68 Per EURO-Exchange Rate for export goods is Rs 47.40 Per US Dollar and Rs 66.35 Per EURO-Customs Non-Tariff Notification No. 140 Import of new vehicles having an FOB value of US $ 40,000 or more and engine capacity of more than 3000cc for petrol run vehicle and more than 2500cc for diesel run vehicles exempted from policy provision of Import Licensing Note No. 2-DGFT Notification No.74 CBEC clarifies the classification of 'Combined refrigerator freezer with separate external doors' would be under sub- heading 8418 10 and not under 8418 21-Customs Circular No.23 Procedure relating to sanction and pre-audit of refund claims-Customs Circular No.22 Anti-dumping duty imposed on imports of Sodium Hydroxide(Caustic Soda)originating in, or exported from, Korea ROK and the People's Republic of China-Customs Tariff Notification No.137 export of Staples in Strips entitled for Focus Product Scheme benefits on exports made w.e.f 1.4.2008-DGFT PN 120 export of specified products destined to specified linked markets entitled to benefit under Focus Product scheme for exports made w.e.f 1.4.2008-DGFT PN 121 Abatement from MRP for payment of excise duty lowered by 3 per cent on most of the products-Abatement on Auto Parts lowered to 30 per cent-Central Excise Non-Tariff Notification No. 49 excise duty of 300 PMT notified on cement clinkers-Central Excise Tariff Notification No.64 10% ethanol blended petrol exempted from excise duty Duty free import of capital goods and spare parts under EPCG-Customs Tariff Notification No.136 Anti-dumping duty on import of phenol-Customs Tariff Notification No.135 Authority for Advance Ruling rules looking at the nature of activities carried on or to be carried on by the liaison office of Ikea Trading (Hong Kong) Ltd. in India, no income would accrue or arise or deemed to accrue or arise in India in terms of section 5(2)(b) of Income Tax Act, 1961-AIT-2008-482-AAR Authority for Advance Ruling rules the swapping premium is profit derived from the business of providing long-term finance (computed under the head 'Profits & Gains of Business or Profession' before making any deduction under this clause) in terms of section 36(1)(viii) of the Income Tax Act, 1961-specified percentage thereof is eligible for deduction u/s 36(1)(viii) of the Income Tax Act in view of the fulfillment of condition for carrying this sum to the special reserve-AIT-2008-483-AAR HC rules to arrive at book profit we see no reason why current year's depreciation even though, not charged, to the profit and loss account though disclosed in the notes appended to the accounts cannot be deducted from the "net profit" In determining "book profit" for the purposes of Section 115J of the Act-assessee is entitled to seek deduction of current year depreciation from net profit to arrive at the "book profit" even though it is not charged to the profit and loss account, though disclosed in the notes appended to the accounts-AIT-2008-484-HC Definition of 'Charitable purpose' under section 2(15) of the Income-tax Act-Income Tax Circular No.11 Import of Trucks/Tippers/Dumpers and spares thereof, under EPCG Scheme by any other sector except for the mining sector is not permitted-DGFT Circular No. 48 transitional arrangements in respect of items whose import has been restricted, shall continue-DGFT Circular No.49 SION norms for export of Shea Stearine notified-DGFT PN 118 The appellant an international firm of solicitors resident in UK, has no office or fixed base in India-the income of the assessee is charged on hourly basis in India and utilised in India shall only be chargeable to Income-Tax Act as disclosed in the return of Income-AIT-2008-480-HC CBDT clarifies that any return of income for the assessment year 2008-09 filed electronically on 30th September 2008, in respect of which the electronic acknowledgement bears the date stamp of 1st October 2008, shall be treated as having been filed within the due date, i.e. 30th September 2008 Export of cement freely allowed from all Ports-DGFT Notification No. 73 Bombay HC rules it is only after enactment of Section 66-A w.e.f. 18.4.2006 that taxable services received from abroad by a person belonging to India are taxed in the hands of the Indian residents- In such cases, the Indian recipient of the taxable services is deemed to be a service provider-Before enactment of Section 66-A, there was no such provision in the Act and therefore, Union of India had no authority to levy service tax-Click on the link below for details Import of all pre-packaged commodities subjected to compliance of all the provisions of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977-Customs Circular No.21 Larger Bench of CESTAT rules in the case of provisional assessment under the Central Excise Rules, 2002 interest is required to be paid from the first day of the month succeeding the month for which such amount is determined-Interest is required to be paid even if the differential amount is paid before the order, under the Rule 7(3) of the said Rules, is issued finalizing the assessment-AIT-2008-473-CESTAT

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Central Excise Circulars 2000

Circular No.
Subject
505/2000
Warehousing --- all automobile manufacturers covered
506/2000
ECC based on PAN – date of introduction changed to 1.2.2000
507/2000
Computerisation of CE returns-target data extended to April 2000
508/2000
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
509/2000
Small scale exemption – Notification No. 175/86-CE – Brand name – already affixed on raw material received – exemption available
510/2000
Export --- simplified procedure – re-determination of rebate under Rule12&13
511/2000
Assessable value – Section 4 of CEA, 1944 – interest – adding value of additional consideration on account of interest free deposits
512/2000
Goods falling under H.No. 86.01 to 86.06- Notification No.5/99-CE [SL.No.266]-clarification on
513/2000
Budget precautions- instructions
514/2000
Excise Audit Scheme (EA-2000)-further guidelines for Implementation
515/2000
Committee on Disputes between Govt. and PSUs – Proforma for Forwarding Proposals revised
516/2000
Dutiability-printing of logo or brand name on cigarette paper in a continous process-not amounting to manufacture
517/2000
Appeals/SLPs against CEGAT orders-information on CBEC website
518/2000
Unjust enrichment-provisional assessment
519/2000
Appeals in Supreme Court-delay in furnishing documents by Commissionerates
520/2000
Processing of appeal proposals against CEGAT Orders
521/2000
Turmeric Powder – not excisable
522/2000
Compounded levy --- Re-rolling mills and induction furnaces – withdrawal of scheme – CENVAT on ad-valorem basis
523/2000
Unjust Enrichment --- refund - bar applicable in case of imported material used captively
524/2000
Pre-deposit waiver – guidelines for disposing of applications by commnr.(Appeals)
525/2000
Components and Spare Parts - definition – clarified
526/2000
Assessable Value --- to the value of goods finally cleared from factory
527/2000
Excise rebate – proof of export – self – attested copy of SB acceptable
528/2000
Monthly payment of excise duty by SSI
529/2000
Appeal against CEGAT’s orders---filing in proper forum and on proper issues
530/2000
ECC Number --- report on PAN status of assessees
531/2000
Price declaration --- Rule 173C of C.Ex. Rules, 1944 – modified for commodities notified under Section 4A
532/2000
Investigation/Adjudication of cases --- effective presentation of case by DR before CEGAT
533/2000
Place of removal --- Section 4of CEA, 1944 ; and Penalty leviable --- Section 11AC of CEA, 1944
534/2000
Show cause notice –Section 11A of CEA, 1944 (as amended by Finance Act, 2000) – guidelines for issue.
535/2000
Timely submission of relies to Draft Audit Paras
536/2000
Dispensation of statutory records – amendment of C. Fx. Rules, 1944 (w.e.f. 1.7.2000)
537/2000
Assessments kept pending in view of the case of Cotspun Limited pending before larger Bench of Supreme Court
538/2000
Review/Scrutiny of the orders passed by all the Benches of the Appellate Tribunal
539/2000
Filing ROM applications before CEGAT in respect of CEGAT Orders contrary to Apex Courts' Orders
540/2000
Amendment of Section II A of the Central Excise Act, 1944- effect on time barred demands
541/2000
Central Excise classification of Car Seat covers - as accessories of car seats
542/2000
Central Excise - New Format of RT-12 Return specified under Rules 54 and 173G of the Central Excise Rules, 1944
543/2000
Excisability of Press mud arising during the manufacture of sugar
544/2000
Filing of appeals in the Supreme Court – instructions regarding forwarding of information on connected matters for proper defence of cases.
545/2000
Classificationof Steel Tubular Poles, commercially Known as Transmission Poles
546/2000
Central Excise - Classification of Ultramarine Blue whether under sub-heading No. 3206.10 or under sub-heading No. 3212.90
547/2000
Monthly payment of Central Excise Duty by Small Scale industries
548/2000
Classification of Plastic/Steel/Alumunium Grills used in Airconditioners
549/2000
Determination of assessable value of the petroleum products-under erstwhile Sec. 4 - addition of compensation received from Oil Pool account
550/2000
Appeal to the Supreme Court by the assessee - need for timely filing of counter affidavits and briefing of panel advocates - instructions reg.
551/2000
Central Excise - Instructions relating to monitoring of Excise Audit-2000 by Directorate General of Audit and extension of scope of EA-2000
552/2000
Recovery and write-off instructions for arrears of revenue
553/2000
Classification of LD Slag arising in bulk in Steel plants
554/2000
Leviability of Additional Excise Duty (Textile and Textile Articles) Act, 1978 in respect of DTA clearances of yarns made by 100% EOUs.
555/2000
Duty - Section 11A - SCN under the amended section to cover extended period.
556/2000
Classification of Micronised Zircon sand / Zirconium Silicate (Opacifier)
557/2000
Classification of Dhoti/Sarees as fabric under Chapter 52/54/55 or as made up articles under Chapter 63
558/2000
Change of the name of the "Directorate General of Anti-Evasion" as "Directorate General of Central Excise Intelligence"
559/2000
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
560/2000
Appeals in CEGAT – Proper authorization
561/2000
Classification of Rubber Cement or Black Vulcanizing Cement rubber solution etc. whether under 35.06 or 40.05 of the Schedule to CET.
562/2000
Excise duty on Kerosene distributed through P.D.S.
563/2000
Excise Duty payment on LPG Bulk Movements on stock transfer to Bottling Plants