Central Excise - Whether production of duty paying documents should be insisted upon while granting exemption contained in Sr. No. 38 of Notification No. 132/86 and Sr. No. 39 of notification No. 53/88-C.E - Central Excise - 28/88-CX.3

Central Excise - Whether production of duty paying documents should be insisted upon while granting exemption contained in Sr. No. 38 of Notification No. 132/86 and Sr. No. 39 of notification No. 53/88-C.E Circular No. 28/88-CX.3 Dated 24-11-1988 [From F. No. 93/40/88-CX.3 ] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Whether production of duty paying documents should be insisted upon while granting exemption contained in Sr. No. 38 of Notification No. 132/86 and Sr. No. 39 of notification No. 53/88-C.E. A question has been raised as to whether the production of duty-paying documents should be insisted upon in respect of plastic raw materials while granting the exemption to articles of plastics as per Sr. No. 38 of Notification No. 132/86-C.E., and Sr. No. 39 of notification No. 53/88-C.E. 2. The matter has been examined. Board's attention has been drawn to their instructions contained in F.No. 13/93/82-CX-l, dated 28-3-1983 where under it had been clarified in the context of notification No. 182/82-CE that when the exemption is merely conditional to the effect that the goods should have been of the duty-paid nature, normally there is no need to demand documentary proof of payment of duty in each and every case unless the officer is not fully satisfied with its genuineness. As Sr. No. 38 of notification No. 132/86-CE., and Sr. No. 39 of notification No. 53/88-CE., contain the same kind of exemption as had been granted under notification No. 182/82-CE., it is clarified that the instructions contained in Board's F.No. 13/93/82-CX.1 dated 28-3-1983 should also apply mutatis-mutandis in respect of Sr. No. 38 of notification No. 132/86-C.E., and Sr. No. 39 of notification No. 53/88-C.E. 3. The above instructions may please brought to the notice of lower field formations and the trade interests may also be suitably advised. 4. All pending assessments may be finalised on the basis of above guidelines.