Eligibility of circulating oils and hydraulic oils, whether or not to be Amendment of Rule 173H by Notification No. 8/96-C.E., (NT), dated 20-3-1996 - Chief Commissioners authorised by the Board in terms of Rule 173H (3), as amended - Regarding - Central Excise - 193/27/96-CX

Amendment of Rule 173H by Notification No. 8/96-C.E., (NT), dated 20-3-1996 - Chief Commissioners authorised by the Board in terms of Rule 173H (3), as amended - Regarding Circular No. 193/27/96-CX Dated 27-3-1996 [From F. No. 212/14/94-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Amendment of Rule 173H by Notification No. 8/96-C.E., (NT), dated 20-3-1996 - Chief Commissioners authorised by the Board in terms of Rule 173H (3), as amended - Regarding. I am directed to draw your attention to Notification No. 8/96-C.E., (NT), dated 20-3-1996 on the above subject and to say that the Board hereby authorise all the Chief Commissioners to permit the entry or retention of duty paid goods in the factory or warehouse, where - (a) the goods are rejected by the buyer on any account. (b) after sale services are required to be carried out inside the factory. (c) packing/re-packing is to be carried out provided that the goods for such packing/re-packing are not similar to the goods manufactured in the factory. 2. While granting the permission, the Chief Commissioner should look into safeguards of revenue especially with respect to the possibility of misuse of the MODVAT credit and evasion of duty by way of under-valuation/clandestine removal. 3. Suitable procedure/documents for the entry of such goods and their clearances from the factory may be prescribed by the Chief Commissioner. 4. The Board may be reported about the working of the present provision. The Chief Commissioners may also report to the Board other genuine cases which are not covered by this Circular for further necessary action. 5. The Commissioner may issue trade notice in this regard. Copy of the same may be endorsed to the Board.