Central Excise Non-Tariff Notification 39/2008

the Appellate Tribunal was right in holding that the second reassessment proceedings were not validly initiated and thereby quashing the reassessment proceedings-the proceedings initiated by the AO for the second time under Section 147 is barred by limitation-even the proviso to Section 147 does not come into play on the facts of the case-AIT-2010-373-HC Even if the goods belong to same entry, manufacture does take place if new identifiable/marketable goods known in market emerge due to operation conducted-the process of ironing applied to the stiched brassieres prior to their packing was a process incidental to the completion of the brassieres as a manufactured product-process of purification and filtration being incidental or ancillary to the manufacture of a marketable product, the Respondent was entitled to Modvat credit on the inputs involved-AIT-2010-370-HC Larger Bench of CESTAT rules the Tribunal has ample power to condone the delay in filing the appeal including the one filed under section 35 E (4)-AIT-2010-372-CESTAT Corruption in IRS takes its toll-Deputy Commissioner of Income Tax Dhananjay Kumar arrested by CBI in Mumbai-Joint Commissioner of Customs & Excise Hemant Kothikar also arrested by CBI FM directs expediting of Cadre Restructuring in CBDT & CBEC Tariff Value for import of Brass Scrap is 3924-Customs Non-Tariff Notification No. 78 Chief Justice of Gauhati High Court Justice Ranjan Gogoi to be Chief Justice of Punjab & Haryana High Court Anti-dumping duty on imports of Acrylic Fibre originating in, or exported from Japan and Belarus-Customs Tariff Notification No.85 Prescribing SION for new product “Propylene” under Chemical & Allied Products Group-DGFT PN 7 Inclusion of Finished Leather in the Focus Product Scheme of FTP-DGFT PN 6 Exchange Rate for imported goods is Rs 47.25 per US Dollar and Rs 60.35 per EURO-Exchange Rate for export goods is Rs 46.30 per US Dollar and Rs 58.70 per EURO-Customs Non-Tariff Notification No. 77-Click on Exchange Rate for details Anti Dumping Duty under the Notification No.15/2007 is not applicable to Spandex Yarn (Elastomeric yarn)-Customs Circular No.30 Import of goods under Notification No.13/2010 for Commonwealth Games, 2010-Customs Circular No.31 Larger Bench of CESTAT rules charges towards pre-delivery inspection and after-sale-service by dealers from buyers of the cars to be included in the assessable value of cars for payment of excise duty-AIT-2010-366-CESTAT merely because there was non accounting of goods, penalty was technical and inference of clandestine removal was not called for-AIT-2010-365-HC ITAT rules provision for doubtful debts and provision for standard debts are to be taken into consideration for computation of book profit u/s. 115JB of the IT Act-AIT-2010-361-ITAT HC rules slitting of aluminum foils into customized width, mounting the same on the printing machine and thereafter printing the necessary text thereon is covered for 80IB benefit as it falls within the ambit of the term “produce”-AIT-2010-363-HC Definitive Anti-dumping duty imposed on imports of Coumarin, originating in, or exported from China-Customs Tariff Notification No. 82 Special Bench of ITAT Ruling-where a forward contract is entered into by the assessee to sell the foreign currency at an agreed price at a future date falling beyond the last date of accounting period, the loss is incurred to the assessee on account of evaluation of the contract on the last date of the accounting period i.e. before the date of maturity of the forward contract-AIT-2010-355-ITAT-SB

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Notification No. 39/2008-Central Excise (N.T.)

New Delhi, the 29th September, 2008

G.S.R. (E).- In exercise of the powers conferred by sub-rule (2A) of rule 12 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby specifies the following Form for the purposes of the said rule, namely:-

“Form E.R.-7

Annual Installed Capacity Statement

1. Name of the manufacturer:

2. Address of factory

3. Central excise registration number:

4. (i) Annual declaration

(ii) Amendments to declaration already filed

(Pl. tick the appropriate box)

5. Installed capacity as on ----------------------

6. Details of installed capacity of the factory

Sl No

Description of each class of goods manufactured

Unit of measure

Annual production capacity

7. Details of main plant and machineries installed

Sl. No.

Description of main machineries /plant

Technical specifications (make, model, etc.)

Year of installation

8. Details of electricity connection:

(a) Name of electricity supplying company

(b) Total number of electricity meters installed in the factory

(ii) Electricity meter number(s):

(d) Sanctioned electricity load:

(i) Unit of measurement (HP/KWh/others-specify)

(ii) Quantity

(e)(i) Whether captive power plant installed

(ii) If so, its installed capacity

9. (i) I/We_____________________________ hereby declare that the information given above is true, correct and complete in every respect to the best of my/our knowledge and belief.

(ii) I/We am/are authorized to sign this declaration.

(Name in capital letters and signature

of the assessee or authorized signature)

Place:

Date:

ACKNOWLEDGEMENT

D D M M Y Y Y Y

Date of receipt

Place:

Date:

Name and signature of the officer with seal

INSTRUCTIONS

1. In serial number 6, ‘Each Class of Goods’ means a broad category of goods which are cleared/sold from factory. For example, for a pharmaceutical unit, all types of tablets, capsules and syrup will be regarded as different classes of goods

2. In serial number 7, ‘Main machineries/plant’ means the machineries/plant producing the final product or intermediate product. For example, for a factory producing steel bar from iron ore, the kiln (used for making sponge iron), furnace (used for making ingot) and rolling mill (used for making steel bar) would be regarded as the main machinery/plant.

3. Where the excise duty is levied at specific rate, the same quantity measurement code as applicable for payment of duty shall be used for providing installed capacity.

4. Wherever quantity codes appear, indicate relevant abbreviations as given below.

Quantities

Abbreviations

Quantities

Abbreviations

Centimetre(s)

Metre(s)

Cubic centimetre(s)

cm3

Square metre(s)

Cubic metre(s)

Millimetre(s)

Gram(s)