Cir. No.575/12/2001-CX, dt. 02/05/2001- Part II
- Document type
- Circular
- Reference no.
- H
- Dated
Cir. No. 575/12/2001-CX, dated 2nd May, 2001- Part II<br>Consolidation of Reports/ Returns
ANNEXURE "D"
| S.No. | AUDIT PARA No. | DAP NO. | ADMITTED OR NOT (Y/S) | COMMISSIONER | PENDING WITH C & AG | PENDING WITH CCE FOR | ISSUE INVOLVED | |
| ADJ (Y) | OTHER (Y) | |||||||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
| 1 | 2.12(vii)(b)/92-93 | 397/92-93 | NOT ADMITTD | BANGALORE -I | Y | Under valuation of goods manufactured on job work basis | ||
| 2 | 2.12(xviii)(ii)/92-93 | 159/92-93 | NOT ADMITTD | BHUBANESHWAR -I | Y | Under valuation | ||
| 3 | 2.13(iii)(g)/92-93 | 436/92-93 | NOT ADMITTD | CHENNAI - II | Y | Incorrect exemption - medicaments | ||
| 4 | 2.13(i)(a)/92-93 | 446/92-93 | NOT ADMITTD | MUMBAI - I/ II/ III/ IV/ V/ VI/ VII | Y | Goods consumed captively - Prepared Wax | ||
| 5 | 2.13(i)(a)/92-93 | 334/92-93 | NOT ADMITTD | MUMBAI - I/ II/ III/ IV/ V/ VI/ VII | Y | Goods consumed captively - Prepared Wax | ||
| 6 | 2.13(iii)(d)/92-93 | 116/92-93 | MUMBAI - I/ II/ III/ IV/ V/ VI/ VII | Y | Incorrect grant of exemption - Blending or Compounding of Mineral Oil | |||
| 7 | 2.13(iv)(a)/92-93 | 186/92-93 | NOT ADMITTD | MUMBAI - III | Y | Non - levy of duty - Waste & Scrap of Aluminium | ||
| 8 | 2.16(ix)/92-93 | 442/92-93 | NOT ADMITTD | CALCUTTA - III | Y | Irregular SSI exemption | ||
ANNEXURE "L"
| S.No. | AUDIT PARA No. | DAP NO. | ADMITTED OR NOT (Y/S) | COMMISSIONER | PENDING WITH C & AG | PENDING WITH CCE FOR | ISSUE INVOLVED | |
| ADJ (Y) | OTHER (Y) | |||||||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
| 1 | 3.17(i)/93-94 | 285/93-94 | ADMITTD | CALCUTTA -I | YES | Cl. of Emami talcum powder | ||
| 2 | 3.19(8)/93-94 | 102/93-94 | ADMITTD | HYD - III | Y(12/2) | Cl. of PVC master batches | ||
| 3 | 3.20(i)(a)/93-94 | 12/93-94 | NOT ADMITTD | YES | -do- | |||
| 4 | 3.20(iv)/93-94 | 242/93-94 | NOT ADMITTD | PUNE - II | Y | Distributor"s commission. | ||
| 5 | 3.20(vi)/93-94 | 213/93-94 | NOT ADMITTD | MUMBAI -III | YES | Sales promotion charges | ||
| 6 | 3.21(i)/93-94 | 93/93-94 | ADMITTD | BANGALORE -I | Y(5/3) | Valuation - profit element | ||
| 7 | 3.21(ii)/93-94 | 108/93-94 | ADMITTD | MUMBAI - II | YES | Addition of shrinkage value. | ||
| 8 | 3.23(i)(b)/93-94 | 132/93-94 | NOT ADMITTD | CALCUTTA - I | YES | Sale from depot at lower price. | ||
| 9 | 3.25/93-94 | 141/93-94 | NOT ADMITTD | CALCUTTA - II | YES | Whether brand name owner manufacturer (matter before PAC in AP No. 5.6/97-98) | ||
| 10 | 3.27/93-94 | 220/93-94 | NOT ADMITTD | TRICHY -I | YES | Valuation of comparable goods | ||
| 11 | 3.29(i)/93-94 | 43/93-94 | NOT ADMITTD | CALCUTTA - I | Y(22/3) | Exemption to goods made out of 39.20 claiming as made out of 39.01 to 39.15 [Same issue in AP no 2.13(iii)(a)/92-93- DAP Nos. 34,359 and settled] | ||
| 12 | - Do - | 86/93-94 | - DO - | MUMBAI - V | -do- | |||
| 13 | - Do - | 97/93-94 | - DO - | CHENNAI - I/II/III | -do- | |||
| 14 | - Do - | 138/93-94 | - DO - | CALCUTTA - I | -do- | |||
| 15 | - Do - | 145/93-94 | - DO - | MUMBAI - V | -do- | |||
| 16 | - Do - | 223/93-94 | - DO - | CHENNAI - I/II/III | -do- | |||
| 17 | 3.37(ii)/93-94 | 21/93-94 | ADMITTD | CALCUTTA - II | YES | Captive consumption of PVC sheet | ||
| 18 | 3.37(iv)/93-94 | 216/93-94 | NOT ADMITTD | CALCUTTA - II | YES | Duty on parts captively consumed | ||
| 19 | 3.37(vii)/93-94 | 247/93-94 | NOT ADMITTD | CALCUTTA - I | Y(27/12/2K) | Excisability of prepared wax | ||
| 20 | 3.38(i)/93-94 | 19/93-94 | ADMITTD | CAL - III | YES | Exemption notification on adhesives | ||
| 21 | 3.39(ii)/93-94 | 198/93-94 | ADMITTD | CALCUTTA - III | YES | Discrepancy in stock & RGI | ||
| 22 | 3.44(i)/93-94 | 284/93-94 | ADMITTD | CALCUTTA - IV | YES | Duty on waste yarn produced during doubling same issue dealt in AP No. 3.30(ii)(d)/90-91 [DP No. 419 - settled]. 11C being considered by CX -1 | ||
| 23 | 3.48(ii)/93-94 | 123/93-94 | NOT ADMITTD | BOLPUR | YES 30.1.1 | Fragmentation of SSI | ||
| 24 | 3.49(ii)/93-94 | 158/93-94 | NOT ADMITTD | CALCUTTA - I | YES | SSI - brand name | ||
| 25 | 3.52/93-94 | 15/93-94 | ADMITTD | RAIPUR | YES 23.2.01 | YES | Application of notification no 214/86 | |
| 26 | 3.56(ii)/93-94 | 23/93-94 | ADMITTD | COIMBATORE | YES 9.2.2000 | 11D case (stay by court) | ||
| 21 | 26 | 6 | 11 | 9 | ||||
ANNEXURE "D"
| S.No. | AUDIT PARA No. | DAP NO. | ADMITTED OR NOT (Y/S) | COMMISSIONER | PENDING WITH C & AG | PENDING WITH CCE FOR | ISSUE INVOLVED | |
| ADJ (Y) | OTH ER (Y) | |||||||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | ( 8) | (9) |
| 1 | 3.14(i) | 356 | Y | Madurai | < /td> | Y | Manufacture of thread under 96E | |
| 2 | 3.16 | 397 | N | Bolpur | Y | Exemption to slag. | ||
| 3 | 3.17 | 317 | Y | Calicut | Y | Duty on Main Distr. Frame (MDF) | ||
| 4 | 3.18(i) | 81 | Calcutta - II | Y(26/4) | Intermediate petroleum Products (same issue in settled AP No. 3.2/97-98, D.P. 20, 186,249, 280) Same issue in 5.2(ii)/95-96 | |||
| 5 | 250 | N | Bhubaneshwar - I | Y | Duty on "lining mix" & "soderberg paste" V.C. on 15/3 | |||
| 6 | 341 | Calcutta - III | Y | 57CC case | ||||
| 7 | 035 | Calcutta - II | Y(3/1/1) | Dutiability of waste fibre | ||||
| 8 | 347 | Y | Calcutta - II | Y | Captive consumption of jute fabrics referred to CX.4 whether 11-C being considered again | |||
| 9 | 3.22(ii)(a) | 375 | N | Bangalore-I Belgaum & Mangalore | Y | Interest on deposits. Report from only Mangalore pending | ||
| 10 | 054 | N | Hyderabad - I | Y | - Do - | |||
| 11 | 202 | N | Bombay -VI | Y | - Do - | |||
| 12 | 034 | N | Pune - I | Y | - Do - | |||
| 13 | 3.25(a) | 244 | N | Bombay - III | Y | Shrinkage cost inclusion | ||
| 14 | 3.25(b) | 349 | Y | Bombay - III | Y | Shrinkage cost inclusion | ||
| 15 | 3.28(i) | 348 | Y | Pune - II | Y | Valuation by costing | ||
| 16 | 3.30 | 173 | N | Bombay - VI | Y(25/4) | Valuation of job work goods | ||
| 17 | 360 | Y | Bombay - III | Y(30/4) | Shrinkage | |||
| 18 | 3.31(i) | 416 | N | Calicut | Y | Red oil. report of CCE received on 12/3/01. Same issue in AP No. 3.4/97-98 [183] | ||
| 19 | 3.32(ii) | 150 | N | Chandigarh - I | Y | Doubling of yarn before 1991. Related issue in 3.30 (ii) (d)/90-91. 11C being considered by CX -1. | ||
| 20 | 3.33(i)(a) | 404 | N | Bhubaneshwar - II | Y | Short accountal of steel. VC recd on 3/4 | ||
| 21 | 3.33(ii) | 019 | Y | Delhi - II | Y | Diff between RG -I & Balance sheet | ||
| 22 | 3.34(i) | 221 | N | Bombay - II | Y | Addl. duty on Buckram captively consumed | ||
| 23 | 3.38(i) | 340 | Ahmedabad - I | Y(26/4) | classification of HDPE tapes of width more than 5mm | |||
| 24 | 3.38(ii)(b) | 407 | Y | Raipur | Y | Responsibility to be fixed. Rajpackwell case | ||
| 25 | 3.41(i) | 015 | Y | Calcutta - III | Y(27/11) | Classification of printed polycoated paper | ||
| 26 | 3.42(i) | 154 | N | Calcutta - I | Y | Reducing medium for inks. | ||
| 27 | 3.42(ii) | 163 | Y | Calcutta - I | Y | Classification of Varnish | ||
| 28 | 3.44 | 149 | N | Jaipur | Y | Classification of yarn waste | ||
| 29 | 3.45 | 369 | N | Calcutta - I | Y(28/2) | Class. of Cotton bias binding tape used in footwear | ||
| 30 | 3.52(a) | 183 | N | Calcutta - I | Y | Fragmentation of SSI unit | ||
| 31 | 3.54(i)(a) | 270 | Delhi - III/DGAE Ahmd - I/CCE(Adj) | Y | Fragmentation of SSI report from DGCEI/ & CCE awaited | |||
| 32 | 3.54(ii) | 346 | N | Calcutta - I | Y | Inclusion of plastic sacks on job-work in SSI value. | ||
| 33 | 3.55(ii) | 302 | N | Calcutta - II | Y(20/4) | Tubular poles. Same issue in AP No. 10.6(i)/96-97 | ||
| 34 | 3.56 | 026 | Y | Bolpur | Y | Modvat on endorsed invoice | ||
| 35 | 3.57(ii) | 276 | Y | Jamshadpur | Y | MODVAT on refractory bricks. Same issue in DAP 114/99-2000 | ||
| 36 | 3.62(i) | 273 | Bombay - II | Y(15/1) | MODVAT on inputs not used | |||
| 37 | 3.80 | 239 | N | Bolpur - II | Y | Paper and paper Board exemption notfn. Stay by High Court. | ||
| 38 | 3.81 | 345 | N | Calcutta - IV | Y | Delay in notif. duty on tyres & tubes from specific to advalorem (same issue in AP 4.2/96-97 PAC matter) | ||
| 39 | 3.82(i) | 334 | Y | Bangalore-II Belgaum & Mangalore | Y(denovo) | 11D case Same issue in AP. No. 14.3/95-96[250] | ||
| 40 | 3.82(ii) | 413 | N | Bombay - V | Y | 11D case | ||
| 32 | 40 | 7 | 17 | 16 | ||||
ANNEXURE D
PENDENCY POSITION OF PARAS FOR THE YEAR 1995-96 (as on 30.4.2001)
| S.No. | AUDIT PARA No. | DAP NO. | ADMITTED/ NOT ADMITTED (Y/S) | COMMISSIONER | PENDING WITH C & AG (Y) | PENDING WITH CCE FOR | ISSUE INVOLVED | |
| ADJ (Y) | OTHER (Y) | |||||||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
| 1 | 1 | Y | Review para on Invoice based assessment | |||||
| 2 | 2.4.2 | Y | -do- | |||||
| 3 | 2.4.3 | Y (part) | -do- | |||||
| 4 | 2.4.4 | Y | -do- | |||||
| 5 | 2.4.5 | Y | -do- | |||||
| 6 | 2.4.6 | Y | -do- | |||||
| 7 | 2.5.2(a) | Y | -do- | |||||
| 8 | 2.5.2(b) | Y | -do- | |||||
| 9 | 2.5.2(c) | Y | -do- | |||||
| 10 | 2.5.3(a) | Y (15/3/2K) | -do- | |||||
| 11 | 2.5.3(b) | Y | -do- | |||||
| 12 | 2.5.3(c) | Y | -do- | |||||
| 13 | 2.5.4(a) | Y | -do- | |||||
| 14 | 2.5.4(b) | Y | -do- | |||||
| 15 | 2.5.5(a) | Y | -do- | |||||
| 16 | 2.5.5(b) | Y | -do- | |||||
| 17 | 2.5.5(c) | Y | -do- | |||||
| 18 | 2.5.5(d) | Y | -do- | |||||
| 19 | 2.5.6(a) | Y | -do- | |||||
| 20 | 2.5.6(b) | Y | -do- | |||||
| 21 | 2.6.1(b) | Y | -do- | |||||
| 22 | 2.61(c) | Y | -do- | |||||
| 23 | 3.5.2 | partly | HYD-I, CAL-II | Y | Review para on Paper and paper board | |||
| 24 | 3.5.3(b) | INDORE | Y | |||||
| 25 | 3.5.4 | DELHI-III | Y | |||||
| 26 | 3.6.1 | Y | Factual position | |||||
| 27 | 3.6.2 | N | CHD-I & II | Y | ||||
| 28 | 3.7.1 | Y | Factual position | |||||
| 29 | 3.81 | N | DELHI-III | Y | ||||
| 30 | 3.8.3 | N | BHUB - I & II | Y | ||||
| 31 | 3.8.4 | N | GUNTER | Y | ||||
| 32 | 3.8.5(b) | Y | ||||||
| 33 | 3.9.1 | Y | Factual position | |||||
| 34 | 3.9.2 | N | MEERUTI - I & II | Y | ||||
| 35 | 3.10 | Y | Factual position | |||||
| 36 | 3.10.2 | VAD,AHM,SUAT,B HUB,AUR | Y | |||||
| 37 | 3.10.3 | MRT,GNTR | Y | Y | ||||
| 38 | 3.10.4 | PUN COIMB | Y | |||||
| 39 | 3.10.5 | AHM | Y | |||||
| 40 | 3.10.6(a) | BANG,SURAT | Y | |||||
| 41 | 3.10.6(b) | COMMR(SYSTEM) | Y | |||||
| 42 | 4.1 | 505 | CALCUTTA - III | Y | PAC exam | |||
| 43 | 4.2 | 493 | MUMBAI - I, CALCUTTA-I, CHENNAI-I, PATNA, VISHAKHAPATNA, M.RAJKOT, COCHIN | Y(4/12) | PAC exam. IID cases | |||
| 44 | 4.2 | 197 | COCHIN | Y(4/12) | ||||
| 45 | 4.2 | 242 | COCHIN | Y(4/12) | ||||
| 46 | 4.3 | 506 | M/O FINANCE | Y | ||||
| 47 | 4.4 | 507 | ALL CCE"S | Y | PAC -Aerated water | |||
| 48 | 4.5 | 464 | N | JAIPUR - I | Y | Intention behind SSI exemption. Same issue as in AP No.13.3/95-96 | ||
| 49 | 5.2(i) | 435 | MUMBAI - VII | Y | PAC exam. Aerated water | |||
| 50 | 5.2(ii) | 280 | YES | CALCUTTA - II | Y(26/4) | Intermediate petrol product. Same issue in settled AP No.3.2/97-98[Dap No.20, 186, 249,250]. Same issue in A.P.No.3.18(i)/94-95[DAP 80,81] | ||
| 51 | 5.2(ii) | 439 | YES | VADODARA | Y(26/4) | |||
| 52 | 5.4 | 331 | N | BHUB - II | Y | Difference in stock V.C. on 16/3 | ||
| 53 | 6.2(v) | 475 | NO | CALCUTTA - III | YES | Cl. of co-polymer of polyester resin | ||
| 54 | 6.3 | 492 | NO | ADMEDABAD - I | YES | Duty on intermediate , jute cloth | ||
| 55 | 6.4 | 270 | YES | PUNE - II | YES | Clearance beyond adhoc exemption | ||
| 56 | 6.5(i) | 306 | YES | CALCUTTA - III | YES | |||
| 57 | 6.5(i) | 69 | YES | CALCUTTA - II | YES | 11C contemplated by CX.4. Duty on jute captively consumed | ||
| 58 | 7.3(i) | 260 | YES | CALCUTTA - I | Y | Resp to be fixed, Modvat on paraffin | ||
| 59 | 7.3(ii) | 29 | NO | LACKNOW | YES(79) | Modvat credit | ||
| 60 | 7.3(iii) | 234 | NO | ALLAHABAD | YES | Modvat on crates | ||
| 61 | 7.3(iii) | 341 | NO | INDORE | Y | Modvat on cops for winding yarn | ||
| 62 | 7.4 | 78 | HYDERABAD - I | Y | Scrap cleared under 57F(2) | |||
| 63 | 7.8 | 384 | HYDERABAD - III | Y | ||||
| 64 | 7.13(1) | 283 | YES | MUMBAI - II | Y | Modvat on gas tubes | ||
| 65 | 8.4(ii) | 376 | BOLPUR | Y | Modvat | |||
| 66 | 8.4(ii) | 346 | YES | BOLPUR | Y | Modvat | ||
| 67 | 8.4(iii) | 253 | Y | In MC list | ||||
| 68 | 8.4(iii) | 418 | NO | BANGALORE - II | YES(11/4) | Modvat on testing equipment | ||
| 69 | 8.4(iii) | 365 | AHMBAD - I/II | YES(2/3) | -do- | |||
| 70 | 8.4(iii) | 366 | NO | TRICHY | YES | Modvat on hardness tester | ||
| 71 | 8.4(iii) | 427 | Y | |||||
| 72 | 8.4(iv) | 397 | NO | PUNE -I/II | Y(17/3/97) | Depreciation of duty under LT Act for C.G. | ||
| 73 | 8.7(a)(3) | 380 | YES | COCHIN/CALICUT | Y | Fixing responsibility. Some units in both Comm. Modvat on CG. | ||
| 74 | 8.7(a)(9) | 389 | NO | MADURAI | Y | Modvat on CG. | ||
| 75 | 10.2 | 383 | NO | HYDERABAD - I | Y | Cl. of animal feed. VC ON 3/4 | ||
| 76 | 10.2 | 490 | MUMBAI-VI | Y | ||||
| 77 | 10.4(ii) | 375 | NO | CHENNAI - II | Y | Cl. of isolators | ||
| 78 | 10.4(iii) | 441 | YES | CALCUTTA - I | YES(24/4) | Cl. of capacitor switches | ||
| 79 | 10.5(i) | 500 | YES | JAIPUR -I | Y(30/4) | Cl. of mixture of gases. Circular issued. | ||
| 80 | 10.5(ii) | 224 | INDORE | Y | Classification of chemicals | |||
| 81 | 10.7(iii) | 338 | CALCUTTA - I | Y | Cl. of vertical conveyor | |||
| 82 | 10.7(v) | 497 | CALCUTTA - I | Y | Cl. of varnish - CX3. Same issue in 3.42(ii)/94-95[DAP 163] | |||
| 83 | 10.7(vi) | 462 | Y | DELHI - II | Y | Cl. of meter panels | ||
| 84 | 10.8(4) | 274 | MUMBAI - III | Y | ||||
| 85 | 11.2(i) | 45 | PUNE - II | Y | Interest on deposits | |||
| 86 | 11.2(i) | 201 | YES | KANPUR/ALL | Y | -do- | ||
| 87 | 11.2(i) | 202 | ALLAHABAD | Y | -do- | |||
| 88 | 11.2(i) | 268 | YES | MUMBAI - II | YES(18/4) | -do- | ||
| 89 | 11.2(i) | 422 | MUMBAI - III | YES(21/3) | -do- | |||
| 90 | 11.2(i) | 502 | MUMBAI - II | YES(21/3) | -do- | |||
| 91 | 11.3(i) | 165 | YES | MUMBAI - II | Y | Non passing of discount | ||
| 92 | 11.4(iii) | 312 | YES | MUMBAI - III | Y | Under valuation | ||
| 93 | 11.6(1) | 125 | YES | BOLPUR | Y | Short levy on bearings | ||
| 94 | 12.2(iii) | 164 | YES | SURAT - II | Y | HDPE strips | ||
| 95 | 14.1(a) | 478 | JAIPUR - I | Y | Responsibility to be fixed | |||
| 96 | 14.3 | 290 | Y | MUMBAI - VI | Y | 11D on petroleum products | ||
| 97 | 14.3 | 250 | Y | CALCUTTA - I | Y | 11D on footwear. (Same issue in 3.82(i)/94-95) | ||
| 98 | 14.8 | 486 | CALCUTTA - II | Y | Duty on ATF for flights to Nepal - CX.6 | |||
| 40+41 | 57+41 | 20+16 | 10 | 27+25 | ||||
ANNEXURE D
PENDENCY POSITION OF PARAS FOR THE YEAR 1996-97 (AS ON 30.04.2001)
| S.No. | AUDIT PARA No. | DAP NO. | ADMITTED OR NOT (Y/S) | COMMISSIONER | PENDING WITH C & AG | PENDING WITH CCE FOR | ISSUE INVOLVED | |
| ADJ (Y) | OTH ER (Y) | |||||||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
| 1 | 2.5(i) | Y | Modvat credit on Capital Goods | |||||
| 2 | 2.5(ii) | Y | Report recd | |||||
| 3 | 2.5(iii) | Y | 3 cases still to decided by Belgaum | |||||
| 4 | 2.6(iii) | Y | Report recd | |||||
| 5 | 2.6(iv) | Y | -do- | |||||
| 6 | 2.6(v) | Y | -do- | |||||
| 7 | 2.7(ii) | Y | -do- | |||||
| 8 | 2.7(v) | Y | -do- | |||||
| 9 | 2.8(i)(a) | Y | -do- | |||||
| 10 | 2.8(ii)(a) | Y | Report awaited from CHND - II | |||||
| 11 | 2.8(ii)(b) | Y | Report awaited from CAL - III | |||||
| 12 | 2.11.A(i)(b) | Y | Report awaited from Vishakhapatnam | |||||
| 13 | 2.11.A(i)(c) | Y | Report awaited from Surat - I/II | |||||
| 14 | 2.11.A(ii)(a) | Y | Report awaited from Pune - I/II | |||||
| 15 | 2.11.A(ii)(b) | Y | Report awaited from Nagpur | |||||
| 16 | 2.13(ii) | Y | 5 cases still to be adj. by Mumbai - VII | |||||
| 17 | 2.13(iii) | Y | Report recd | |||||
| 18 | 2.15(iii)(a) | Y | - do - | |||||
| 19 | 2.16 | Y | - do - | |||||
| 20 | 2.20(i) | Y | Report awaited from CHND - I & II | |||||
| 21 | 2.20(iv) | Y | Report awaited from Bolpur | |||||
| 22 | 3.5(i) | Y | SOAPS AND DETERGENTS | |||||
| 23 | 3.5(ii) | Y | Report recd | |||||
| 24 | 3.5(iii) | Y | - do - | |||||
| 25 | 3.5(iv) | Y | Report awaited from Hyd - II | |||||
| 26 | 3.6(i) | Y | Report awaited from Trichy | |||||
| 27 | 3.6(ii)(a) | Y | Report recd | |||||
| 28 | 3.6(ii)(b) | Y | - do - | |||||
| 29 | 3.6(iii) | Y | - do - | |||||
| 30 | 3.7 | Y | - do - | |||||
| 31 | 3.8(i) | Y | - do - | |||||
| 32 | 3.9 | Y | Report awaited from CX -6 | |||||
| 33 | 3.10(iii) | Y | Report recd | |||||
| 34 | 3.10(iv) | Y | - do - | |||||
| 35 | 3.10(v) | Y | - do - | |||||
| 36 | 3.10(vi) | Y | - do - | |||||
| 37
38 | 4.1
4.1 | 377
252 | N
N | RAJKOT
RAJKOT | Y(27/1/2K)
- DO - | 11D case on petroleum products | ||
| 39
40 | 4.2
4.2 | 416
486 | N
N | AURANGABD,
MUMBAI - I
CHENNAI | Y(27.1.99)
Y(27.11.98) | Delay in implementation of advalorem rates of duty on tyres and tubes. PAC matter | ||
| 41 | 4.3 | 482 | N | PUNE - I | Y(13.11.2K) | Delay in revision & fixation of tariff value on aerated water | ||
| 42 | 4.5 | 485 | N | DELHI, VAD, CHEN, CAL - I | Y(21.5.99) | Duty at 10% but Modvat taken by a 15% in respect of petroleum products | ||
| 43 | 5.3(v) | 463 | N | MEERUT - I | Y | Delay in adjudication | ||
| 44 | 5.3(vi) | 450 | Y | JAMESHDPUR | Y | Delay in adjudication | ||
| 45 | 6.1 | 432 | N | BOMBAY - III | Y | Coconut oil as hair oil | ||
| 46 | 6.2(i) | 217 | Y | BOMBAY - II | Y | Demands on HSD not rewarehoused | ||
| 47
48 | 6.3(i) | 250,
235 | N
N | AHMEDBAD
- I & VADODARA
AURANGABAD | Y(2.3.01)
Y(2.3.01) | Addl duty under T& T Act 1978 | ||
| 49 | 6.4(iii) | 38 | N | CALCUTTA - III | Y(9.6.2K) | Diff in RGI and private records | ||
| 50
51 52 | 7.1(i) | 410
453 294 | N
N N | AHMEDABD - I & RAJKOT, SURAT | Y
Y Y | Addl duty under notfn no. 121/94 dated 11.8.94. Matter referred to TRU in 3/01 | ||
| 53 | 7.1(ii) | 353 | Y | BANGLORE - III | Y | Tyre cord fabric. Resp to be fixed | ||
| 54 | 7.1(iii) | 318 | Y | BOMBAY - I | Y | - do- | ||
| 55
56 | 7.2(ii)
7.2(ii) | 449
95 | N
N | HYDERABAD,
HYDERABAD | Y
Y | Exemption on bulk drugs. 11C ruled out by CX -1 on 15/3/2001 | ||
| 57 | 7.2(iii)(b) | 393 | Y | BOLPUR | Y | Wrong availment of exemption notfn no dated 18.5.95 | ||
| 58 | 7.2(iv) | 118 | Y | BOLPUR | Y | Goods not used as ship stores | ||
| 59 | 7.2(ix) | 422 | N | MEERUT - I | Y(2.11.99) | Exemption to paper on used of 50% unconventional pulp | ||
| 60 | 7.4 | 452 | N | CALCUTTA - II | Y | Exemption to jute matting. Referred to MOL | ||
| 61 | 8.1(i) | 387 | Y | CALCUTTA - I & BOLPUR | Y | Duty on RPO charges of Petroleum products | ||
| 62 | 8.2(i) | 94 | N | BANGALORE | Y | Inclusion of after sales and publicity charges in a/v. | ||
| 63
64 65 | 8.5
8.5 8.5 | 412
163 411 | N
N N | NAGPUR, BANGALORE, BANGALORE | Y(7.3.2K)
-DO- -DO- | Adopting value of brand name owner | ||
| 66
67 | 8.10
8.10 | 140
276 | Y
N | DELHI
- II
COCHIN, |
Y(11.12.2K | Y | Under valuation To be added to MC list (276) | |
| 68 | 9.1(iv) | 190 | PUNE - I | Y | Modvat without valid documents | |||
| 69 | 9.1(v) | 418 | N | HYDERABAD - I | Y(26.12.2K) | Modvat without supporting document | ||
| 70
71 | 9.4
9.4 | 360
304 | N
N | BOLPUR,
BOLPUR | Y | 57C case | ||
| 72
73 | 9.5(i)
9.5(i) | 326
313 | N
N | CALICUT
BANGALORE - II | Y(4.1.01) | Y | Modvat on glass bottles | |
| 74 | 9.5(iv) | 142 | N | CHANDIGARH - I | Y | Modvat on woolen yarn used in grey cloth. Referred to TRU | ||
| 75 | 9.7 | 383 | N | HYDERABAD - III | Y(11.1.01) | Transfer of set off credit to Modvat register | ||
| 76 | 9.8 | 348 | N | BHUANESWAR | Y(7.3.2K) | Modvat without declaration. | ||
| 77 | 9.15 | 301 | Y | CALCUTTA - III | Y | Modvat credit | ||
| 78 | 10.1(i) | 92 | N | BOLPUR | Y(26.12.2K | Cl. of electric traction motors | ||
| 79 | 10.3(ii) | 371 | N | CHANDGRH - I | Y | Cl. of polyethylene. VC recd on 3/4 | ||
| 80 | 10.4(ii) | 344 | N | JAIPUR | Y | Cl. of burnt lime - CX3 | ||
| 81 | 10.5 | 161 | N | HYDERABAD | Y | Cl. of motor vehicle bodies | ||
| 82
83 84 | 10.6(i)
10.6(i) 10.6(i) | 266
57 146 | N
N N | CALCUTTA
- II
CALCUTTA - II CALCUTTA - II | Y
Y Y | Classification of steel tubular poles. V.C. recd on 23/4 | ||
| 85 | 11.2(a) | 405 | N | HYDERABAD - I | Y | SSI exemptions - ineligible manuf. | ||
| 86 | 14.2 | 445 | N | PATNA | Y(1.11.99) | LAL DANT MANJAN | ||
| 87 | 14.4 | 394 | Y | BOMBAY -I | Y | Contradictory class. of the Board | ||
| TL | 38+36 | 51+36 | 23 | 15 | 13+36 | |||