Tirupur and at Madurai.
(i)after conceding the applicability of Board Circular 67/98-Cus.
dt.14.09.1998 the Ld. Authority erred in disallowing ... various circular have been issued from time to
time by CBEC permitting utilisation of ideal capacity of the EOU units. Thus,
in circular 67
Export and Import Policy in force.
7. Then we come to Circular No.67 of 1998 dated 14.09.1998. The
Circular is relevant in entirety ... decided to extend the benefit of para 4 of Board’s Circular 67/98-Cus.,
dated 14-9-1998, to the EOU/EPZ units
stated in the said show cause notice,
that the Circular No.67/98Cus dated 14.9.1998, issued by
the Central Board of Excise & Customs ... such jobwork undertaken by EOUs/EPZ units
concerned. Board’s Circulars 67/98Cus.,
dated 1491998 and 74/99Cus., dated
Abans Jewels Pvt Ltd vs Principal Commissioner, Customs-New ... on 28 March, 2022
Author: Dilip
utilised for payment of AED.
(g) As mentioned in Circular No. 751/67/2003-CX., dated 30-9-2003, the Board has now referred ... above. We also note that vide Board's Circular No. 751/67/2003-CD, dated 30-9-2003, the Board has clarified that credit
Central Excise Act, 1942. Reference is invited to CBEC Circular No. 67/99, dated 1-10-1999 in the context of DEPB scheme where
pulverised. In this connection, he has relied on the Circular letter Nos. 19/2/67-CX-VI dated
thrust of the Circular No. 38/90 dated 12.09.1990 issued by CBEC. The said Circular is reproduced below:
CIRCULAR NO
38/1990, Dated: September ... 67 should be interpreted in accordance with the Tariff. Therefore, after 28-2-1986 mechanical wood pulp in Notification No. 163/67 would refer
duty by wrongly availing Notification No. 67/95-CE. He also relied upon the Board's Circular No. 16/90-CX-1 dated
receipt. Ld. Counsel also referred to Board's Circular No. 351/67/97-CX., dt. 5-11-97 in which the Board clarified that
