Central Excise - Computation of aggregate value of clearances under Notification No. 175/86/C.E.vis-a-vis value of clearances under Chapter X procedure - Clarifications regarding - Central Excise - 21/88-CX.1

Central Excise - Computation of aggregate value of clearances under Notification No. 175/86/C.E.vis-a-vis value of clearances under Chapter X procedure - Clarifications regarding Circular No. 21/88-CX.1 Dated 30-5-1988 [From F. No. 13/3/88-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Computation of aggregate value of clearances under Notification No. 175/86/C.E.vis-a-vis value of clearances under Chapter X procedure - Clarifications regarding. Attention is invited to Board's instructions contained in F. No. 13/61/86-CX.1, dated 15-7-1986 in which it is clarified that the value of clearances under Chapter X procedure under Notification No. 167/79-C.E., dated 19-4-1979 should not be excluded for the purpose of computing the value of clearances under Notification No. 77/85, dated 17-3-1985, as amended. Since then there have been representations from the trade and references from the Collectors stating that the said clarifications run contrary to the Explanation II in the Notification No. 77/85-C.E. as amended. Notification No. 175/86 is analogous to Notification No. 77/85. 2. The matter has been re-examined in the Ministry. The intention of the Government in this regard is very clear from Explanation II (a) of Notification No. 77/85 as well as Explanation II of Notification No. 175/86-C.E. according to which for the purpose of computing the aggregate value of clearances in respect of these Notifications the clearances of any excisable goods which are exempted from the whole of duty of excise leviable thereon by any other Notification (not being a Notification where exemption from the whole of duty of excise leviable thereon is granted based upon the value or quantity of clearances made in a financial year) issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, shall not be taken into account. 3. In view of the above the instructions contained in Board's F. No. 13/61/86-CX.1, dated 15-7-1986 in this regard are withdrawn. 4. Trade interests may be informed suitably.