Eximkey - India Export Import Policy 2004 2013 Exim Policy

ANNEXURE "D"



PENDENCY POSITION OF PARAS FOR THE YEAR 1992- 93 (AS ON 30.04.2001)


S.No.AUDIT PARA No.DAP NO.ADMITTED OR NOT (Y/S)COMMISSIONERPENDING WITH C & AGPENDING WITH CCE FORISSUE INVOLVED
ADJ (Y)OTHER (Y)
(1)(2)(3)(4)(5) (6)(7)(8)(9)
12.12(vii)(b)/92-93397/92-93 NOT ADMITTDBANGALORE -I  YUnder valuation of goods manufactured on job work basis
22.12(xviii)(ii)/92-93159/92-93NOT ADMITTDBHUBANESHWAR -I  YUnder valuation
32.13(iii)(g)/92-93436/92-93NOT ADMITTDCHENNAI - II  YIncorrect exemption - medicaments
42.13(i)(a)/92-93446/92-93NOT ADMITTDMUMBAI - I/ II/ III/ IV/ V/ VI/ VII  YGoods consumed captively - Prepared Wax
52.13(i)(a)/92-93334/92-93NOT ADMITTDMUMBAI - I/ II/ III/ IV/ V/ VI/ VII  YGoods consumed captively - Prepared Wax
62.13(iii)(d)/92-93116/92-93 MUMBAI - I/ II/ III/ IV/ V/ VI/ VII  YIncorrect grant of exemption - Blending or Compounding of Mineral Oil
72.13(iv)(a)/92-93186/92-93NOT ADMITTDMUMBAI - III  YNon - levy of duty - Waste & Scrap of Aluminium
82.16(ix)/92-93442/92-93NOT ADMITTDCALCUTTA - III  YIrregular SSI exemption


ANNEXURE "L"



PENDENCY POSITION OF PARAS FOR THE YEAR 1993- 94 (AS ON 30.04.2001)


S.No.AUDIT PARA No.DAP NO.ADMITTED OR NOT (Y/S)COMMISSIONERPENDING WITH C & AGPENDING WITH CCE FORISSUE INVOLVED
ADJ (Y)OTHER (Y)
(1)(2)(3)(4)(5)(6)(7) (8)(9)
13.17(i)/93-94285/93-94ADMITTDCALCUTTA -I YES Cl. of Emami talcum powder
23.19(8)/93-94102/93-94ADMITTDHYD - III Y(12/2) Cl. of PVC master batches
33.20(i)(a)/93-9412/93-94NOT ADMITTD  YES -do-
43.20(iv)/93-94242/93-94NOT ADMITTDPUNE - II  YDistributor"s commission.
53.20(vi)/93-94213/93-94NOT ADMITTDMUMBAI -IIIYES  Sales promotion charges
63.21(i)/93-9493/93-94ADMITTDBANGALORE -I Y(5/3) Valuation - profit element
73.21(ii)/93-94108/93-94ADMITTDMUMBAI - II YES Addition of shrinkage value.
83.23(i)(b)/93-94132/93-94NOT ADMITTDCALCUTTA - I YES Sale from depot at lower price.
93.25/93-94141/93-94NOT ADMITTDCALCUTTA - IIYES  Whether brand name owner manufacturer (matter before PAC in AP No. 5.6/97-98)
103.27/93-94220/93-94NOT ADMITTDTRICHY -I  YESValuation of comparable goods
113.29(i)/93-9443/93-94NOT ADMITTDCALCUTTA - 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-
173.37(ii)/93-9421/93-94ADMITTDCALCUTTA - II YES Captive consumption of PVC sheet
183.37(iv)/93-94216/93-94NOT ADMITTDCALCUTTA - II YES Duty on parts captively consumed
193.37(vii)/93-94247/93-94NOT ADMITTDCALCUTTA - IY(27/12/2K)  Excisability of prepared wax
203.38(i)/93-9419/93-94ADMITTDCAL - III YES Exemption notification on adhesives
213.39(ii)/93-94198/93-94ADMITTDCALCUTTA - III YES Discrepancy in stock & RGI
223.44(i)/93-94284/93-94ADMITTDCALCUTTA - 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
233.48(ii)/93-94123/93-94NOT ADMITTDBOLPURYES 30.1.1  Fragmentation of SSI
243.49(ii)/93-94158/93-94NOT ADMITTDCALCUTTA - I  YESSSI - brand name
253.52/93-9415/93-94ADMITTDRAIPURYES 23.2.01YES Application of notification no 214/86
263.56(ii)/93-9423/93-94ADMITTDCOIMBATORE YES 9.2.2000  11D case (stay by court)
 2126  6 119 


ANNEXURE "D"



PENDENCY POSITION OF PARAS FOR THE YEAR 1994- 95 (AS ON 30.04.2001)


S.No.AUDIT PARA No.DAP NO.ADMITTED OR NOT (Y/S)COMMISSIONERPENDING WITH C & AGPENDING WITH CCE FORISSUE INVOLVED
ADJ (Y)OTH ER (Y)
(1)(2)(3)(4)(5)(6)(7)( 8)(9)
13.14(i)356YMadurai  < /td>YManufacture of thread under 96E
23.16397NBolpur   YExemption to slag.
33.17317YCalicut  YDuty on Main Distr. Frame (MDF)
43.18(i)81 Calcutta - IIY(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 250NBhubaneshwar - I  YDuty on "lining mix" & "soderberg paste" V.C. on 15/3
6 341 Calcutta - III  Y57CC case
7 035 Calcutta - IIY(3/1/1)  Dutiability of waste fibre
8 347YCalcutta - II Y Captive consumption of jute fabrics referred to CX.4 whether 11-C being considered again
93.22(ii)(a)375NBangalore-I
Belgaum & Mangalore
  YInterest on deposits. Report from only Mangalore pending
10 054NHyderabad - I Y - Do -
11 202NBombay -VI Y - Do -
12 034NPune - I Y - Do -
133.25(a)244NBombay - III Y Shrinkage cost inclusion
143.25(b)349YBombay - III Y Shrinkage cost inclusion
153.28(i)348YPune - II Y Valuation by costing
163.30173NBombay - VIY(25/4)   Valuation of job work goods
17 360YBombay - IIIY(30/4)  Shrinkage
183.31(i)416NCalicut   YRed oil. report of CCE received on 12/3/01. Same issue in AP No. 3.4/97-98 [183]
193.32(ii)150NChandigarh - I  YDoubling of yarn before 1991. Related issue in 3.30 (ii) (d)/90-91. 11C being considered by CX -1.
203.33(i)(a)404NBhubaneshwar - II  Y Short accountal of steel. VC recd on 3/4
213.33(ii)019YDelhi - II Y Diff between RG -I & Balance sheet
223.34(i)221NBombay - II  YAddl. duty on Buckram captively consumed
233.38(i)340 Ahmedabad - I Y(26/4)  classification of HDPE tapes of width more than 5mm
243.38(ii)(b)407YRaipurY  Responsibility to be fixed. Rajpackwell case
253.41(i)015YCalcutta - III Y(27/11) Classification of printed polycoated paper
263.42(i)154NCalcutta - I Y  Reducing medium for inks.
273.42(ii)163YCalcutta - I Y  Classification of Varnish
283.44149NJaipurY   Classification of yarn waste
293.45369NCalcutta - I Y(28/2)  Class. of Cotton bias binding tape used in footwear
303.52(a)183NCalcutta - I Y  Fragmentation of SSI unit
313.54(i)(a)270 Delhi - III/DGAE Ahmd - I/CCE(Adj) Y Fragmentation of SSI report from DGCEI/ & CCE awaited
323.54(ii)346NCalcutta - I  YInclusion of plastic sacks on job-work in SSI value.
333.55(ii)302NCalcutta - II Y(20/4)  Tubular poles. Same issue in AP No. 10.6(i)/96-97
343.56026YBolpur  Y Modvat on endorsed invoice
353.57(ii)276YJamshadpur Y MODVAT on refractory bricks. Same issue in DAP 114/99-2000
363.62(i)273 Bombay - II  Y(15/1)MODVAT on inputs not used
373.80239NBolpur - II  YPaper and paper Board exemption notfn. Stay by High Court.
383.81345NCalcutta - IVY   Delay in notif. duty on tyres & tubes from specific to advalorem (same issue in AP 4.2/96-97 PAC matter)
393.82(i)334YBangalore-II
Belgaum & Mangalore
 Y(denovo) 11D case Same issue in AP. No. 14.3/95-96[250]
403.82(ii)413NBombay - V Y 11D case
 3240  7 1716 


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)COMMISSIONERPENDING WITH C & AG (Y)PENDING WITH CCE FORISSUE INVOLVED
ADJ (Y)OTHER (Y)
(1)(2)(3)(4)(5)(6)(7)(8)(9)
11     YReview para on Invoice based assessment
22.4.2     Y-do-
32.4.3   Y (part)  -do-
42.4.4   Y   -do-
52.4.5   Y  -do-
62.4.6   Y  -do-
72.5.2(a)   Y  -do-
82.5.2(b)   Y  -do-
92.5.2(c)     Y-do-
102.5.3(a)   Y (15/3/2K)  -do-
112.5.3(b)   Y  -do-
122.5.3(c)   Y  -do-
132.5.4(a)   Y  -do-
142.5.4(b)     Y-do-
152.5.5(a)     Y-do-
162.5.5(b)   Y  -do-
172.5.5(c)   Y  -do-
182.5.5(d)     Y-do-
192.5.6(a)     Y-do-
202.5.6(b)     Y-do-
212.6.1(b)     Y-do-
222.61(c)     Y-do-
233.5.2 partlyHYD-I, CAL-II  YReview para on Paper and paper board
243.5.3(b)  INDOREY   
253.5.4  DELHI-IIIY   
263.6.1     YFactual position
273.6.2 NCHD-I & II  Y 
283.7.1     YFactual position
293.81 NDELHI-III  Y 
303.8.3 NBHUB - I & II  Y 
313.8.4 NGUNTER  Y 
323.8.5(b)     Y 
333.9.1     YFactual position
343.9.2 NMEERUTI - I & IIY   
353.10     YFactual position
363.10.2  VAD,AHM,SUAT,B HUB,AUR  Y 
373.10.3  MRT,GNTRY Y 
383.10.4  PUN COIMB  Y 
393.10.5  AHM  Y 
403.10.6(a)  BANG,SURAT  Y 
413.10.6(b)  COMMR(SYSTEM)  Y 
424.1505 CALCUTTA - IIIY  PAC exam
434.2 493 MUMBAI - I, CALCUTTA-I, CHENNAI-I, PATNA, VISHAKHAPATNA, M.RAJKOT, COCHINY(4/12)   PAC exam. IID cases
444.2 197 COCHIN Y(4/12)   
454.2 242 COCHIN Y(4/12)   
464.3 506 M/O FINANCE  Y 
474.4 507 ALL CCE"S  Y PAC -Aerated water
484.5464N JAIPUR - I  YIntention behind SSI exemption. Same issue as in AP No.13.3/95-96
495.2(i) 435 MUMBAI - VIIY   PAC exam. Aerated water
505.2(ii) 280YESCALCUTTA - IIY(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]
515.2(ii) 439YESVADODARA Y(26/4)   
525.4 331NBHUB - II  Y Difference in stock V.C. on 16/3
536.2(v) 475NOCALCUTTA - III YES   Cl. of co-polymer of polyester resin
546.3 492NOADMEDABAD - I YES   Duty on intermediate , jute cloth
556.4270YES PUNE - II YES Clearance beyond adhoc exemption
566.5(i) 306YESCALCUTTA - III  YES  
576.5(i) 69YESCALCUTTA - II  YES  11C contemplated by CX.4. Duty on jute captively consumed
587.3(i) 260YESCALCUTTA - I  YResp to be fixed, Modvat on paraffin
597.3(ii) 29NOLACKNOW YES(79)   Modvat credit
607.3(iii) 234NOALLAHABAD YES  Modvat on crates
617.3(iii)341NOINDORE  YModvat on cops for winding yarn
627.4 78 HYDERABAD - I  YScrap cleared under 57F(2)
637.8 384 HYDERABAD - III  Y 
647.13(1)283YESMUMBAI - II  YModvat on gas tubes
658.4(ii)376 BOLPUR Y Modvat
668.4(ii)346YESBOLPUR Y Modvat
678.4(iii)253    YIn MC list
688.4(iii)418 NOBANGALORE - II YES(11/4)  Modvat on testing equipment
698.4(iii) 365 AHMBAD - I/II YES(2/3)  -do-
708.4(iii) 366NOTRICHY YES  Modvat on hardness tester
718.4(iii) 427    Y 
728.4(iv) 397NOPUNE -I/II Y(17/3/97)  Depreciation of duty under LT Act for C.G.
738.7(a)(3)380YESCOCHIN/CALICUT  YFixing responsibility. Some units in both Comm. Modvat on CG.
748.7(a)(9) 389NOMADURAI  YModvat on CG.
7510.2 383NOHYDERABAD - I  YCl. of animal feed. VC ON 3/4
7610.2 490 MUMBAI-VI  Y 
7710.4(ii) 375NOCHENNAI - II  YCl. of isolators
7810.4(iii) 441YESCALCUTTA - I YES(24/4)   Cl. of capacitor switches
7910.5(i)500YESJAIPUR -IY(30/4)  Cl. of mixture of gases. Circular issued.
8010.5(ii) 224 INDORE   YClassification of chemicals
8110.7(iii)338 CALCUTTA - I  YCl. of vertical conveyor
8210.7(v)497 CALCUTTA - I  YCl. of varnish - CX3. Same issue in 3.42(ii)/94-95[DAP 163]
8310.7(vi)462YDELHI - II  YCl. of meter panels
8410.8(4)274 MUMBAI - III  Y 
8511.2(i)45 PUNE - II Y Interest on deposits
8611.2(i)201YESKANPUR/ALL Y -do-
8711.2(i)202 ALLAHABAD Y -do-
8811.2(i)268YESMUMBAI - IIYES(18/4)  -do-
8911.2(i)422 MUMBAI - IIIYES(21/3)  -do-
9011.2(i)502 MUMBAI - IIYES(21/3)  -do-
9111.3(i)165YESMUMBAI - II Y Non passing of discount
9211.4(iii)312YESMUMBAI - III  YUnder valuation
9311.6(1)125YESBOLPUR  YShort levy on bearings
9412.2(iii)164YESSURAT - II  YHDPE strips
9514.1(a)478 JAIPUR - I  YResponsibility to be fixed
9614.3290YMUMBAI - VI Y 11D on petroleum products
9714.3250YCALCUTTA - I  Y11D on footwear. (Same issue in 3.82(i)/94-95)
9814.8486 CALCUTTA - II  YDuty on ATF for flights to Nepal - CX.6
 40+4157+41  20+161027+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)COMMISSIONERPENDING WITH C & AGPENDING WITH CCE FORISSUE INVOLVED
ADJ (Y)OTH ER (Y)
(1)(2)(3)(4)(5)(6)(7)(8)(9)
12.5(i)     YModvat credit on Capital Goods
22.5(ii)     YReport recd
32.5(iii)      Y3 cases still to decided by Belgaum
42.6(iii)     YReport recd
52.6(iv)     Y-do-
62.6(v)     Y-do-
72.7(ii)     Y-do-
82.7(v)     Y-do-
92.8(i)(a)     Y-do-
102.8(ii)(a)     YReport awaited from CHND - II
112.8(ii)(b)     YReport awaited from CAL - III
122.11.A(i)(b)     YReport awaited from Vishakhapatnam
132.11.A(i)(c)     Y Report awaited from Surat - I/II
142.11.A(ii)(a)     YReport awaited from Pune - I/II
152.11.A(ii)(b)     YReport awaited from Nagpur
162.13(ii)     Y5 cases still to be adj. by Mumbai - VII
172.13(iii)     Y Report recd
182.15(iii)(a)     Y- do -
192.16     Y- do -
202.20(i)     Y Report awaited from CHND - I & II
212.20(iv)     YReport awaited from Bolpur
223.5(i)     YSOAPS AND DETERGENTS
233.5(ii)     YReport recd
243.5(iii)     Y - do -
253.5(iv)     YReport awaited from Hyd - II
263.6(i)     YReport awaited from Trichy
273.6(ii)(a)     Y Report recd
283.6(ii)(b)     Y - do -
293.6(iii)     Y- do -
303.7     Y- do -
313.8(i)     Y- do -
323.9     YReport awaited from CX -6
333.10(iii)     YReport recd
343.10(iv)     Y- do -
353.10(v)     Y- do -
363.10(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
414.3482NPUNE - IY(13.11.2K)  Delay in revision & fixation of tariff value on aerated water
424.5485NDELHI, VAD, CHEN, CAL - IY(21.5.99)   Duty at 10% but Modvat taken by a 15% in respect of petroleum products
435.3(v)463NMEERUT - I Y  Delay in adjudication
445.3(vi)450 YJAMESHDPUR Y  Delay in adjudication
45 6.1432NBOMBAY - IIIY   Coconut oil as hair oil
46 6.2(i)217YBOMBAY - 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

496.4(iii)38NCALCUTTA - IIIY(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

537.1(ii)353YBANGLORE - III  YTyre cord fabric. Resp to be fixed
547.1(iii)318YBOMBAY - 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)393YBOLPUR Y Wrong availment of exemption notfn no dated 18.5.95
58 7.2(iv)118YBOLPUR Y Goods not used as ship stores
597.2(ix)422NMEERUT - I Y(2.11.99)  Exemption to paper on used of 50% unconventional pulp
607.4452NCALCUTTA - II  Y Exemption to jute matting. Referred to MOL
618.1(i)387YCALCUTTA - I & BOLPUR Y  Duty on RPO charges of Petroleum products
628.2(i)94NBANGALORE 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)
689.1(iv) 190 PUNE - I Y Modvat without valid documents
699.1(v)418NHYDERABAD - 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
749.5(iv)142NCHANDIGARH - I  Y Modvat on woolen yarn used in grey cloth. Referred to TRU
75 9.7383NHYDERABAD - III Y(11.1.01)  Transfer of set off credit to Modvat register
76 9.8348NBHUANESWARY(7.3.2K)   Modvat without declaration.
77 9.15301YCALCUTTA - III Y Modvat credit
78 10.1(i)92NBOLPUR Y(26.12.2K  Cl. of electric traction motors
7910.3(ii)371NCHANDGRH - I  YCl. of polyethylene. VC recd on 3/4
8010.4(ii)344NJAIPUR  Y Cl. of burnt lime - CX3
8110.5161NHYDERABAD 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)405NHYDERABAD - I  YSSI exemptions - ineligible manuf.
8614.2 445NPATNA Y(1.11.99)  LAL DANT MANJAN
87 14.4394YBOMBAY -I Y  Contradictory class. of the Board
TL38+3651+36  231513+36 


(Previous :- Part I)

(Next:-

Search for latest information on item wise exports and imports, from all major Indian ports.

Username
Password