para 3 of
said circular the benefit of para 4 of circular No. 67/98-Cus. dated
14.09.1998 has been extended to EOU /SEZ units ... work undertaken by EOUS/EPZ units concerned. Board's Circulars 67/98 -
Cus. dated 14.09.1998 and 74/99-Cus. dated 05.11.1999 stand modified
para 3 of
said circular the benefit of para 4 of circular No. 67/98-Cus. dated
14.09.1998 has been extended to EOU /SEZ units ... work undertaken by EOUS/EPZ units concerned. Board's Circulars 67/98 -
Cus. dated 14.09.1998 and 74/99-Cus. dated 05.11.1999 stand modified
para 3 of said circular the benefit of para 4 of circular No. 67/98-Cus. dated
14.09.1998 has been extended to EOU /SEZ units ... work undertaken by EOUs/EPZ units concerned. Board's Circulars
67/98 -Cus. dated 14.09.1998 and 74/99-Cus. dated 05.11.1999 stand
modified
Abans Jewels Pvt Ltd vs Principal Commissioner, Customs-New ... on 28 March, 2022
Author: Dilip
India Steel Industries [1993 (67) ELT 760 (GOI)]
i) CBEC Circular Nos. 4/2003 dated 21-1-2003, 6/2003 dated ... content
Rs.19.50
Rs.10.50
7.1. The Ministry vide circular No. 67/95-DBK dated 15-6-95 had made the following clarifications
sustaining the impugned order. He also refers to Boards Circular No. 67/16/2003-ST dated 10/11/2003 wherein it was clarified that ... carefully considered the rival submissions. We have also perused the Boards circular dated 10/11/2003. The opening para of the said circular reads
appeal must wait for the outcome of the Central Excise Appeal No. 67/2009 pending before the Honble High Court, wherein identical question ... assessee merely on the strength of a Circular of the Board viz. Circular No. 67/16/2003-ST dated 10.11.2003 without considering the judicial authorities
directing the appellants to furnish the certificate as prescribed under CBEC Circular 351/67/97-CX dated 5.11.1997. The appellant, thus, furnished the necessary certificate ... proper and that it does not comply with the CBEC Circular and disallowed the MODVAT credit. Hence this appeal.
3. On behalf of the appellant
Basic Custom duty and he relied upon the Board Circular No. 67/99-Cus. Dated 01.10.1999, according to which the sanctioned refund amount
zzzo) of the finance Act, 1994].
2. As per section 67 of the finance Act, 1994, value of a taxable service shall be the gross ... basis of the provisions of Section 67 ibid and have referred to CBEC circular only because it pertains to the same issue. Indeed, such surcharge
