Rule 56-B - Instructions regarding - Central Excise - 14/88

Rule 56-B - Instructions regarding Circular No. 14/88 Dated 2-3-1988 [From F. No. 212/30/87-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Rule 56-B - Instructions regarding. It has been decided to retain rule 56B in the Central Excise Rules, 1944. Notification No. 8/88-C.E.(N.T), dated 1-3-1988 has since been issued rescinding Notification No. 259/87-C.E., dated 8-12-1987 which proposes to delete rule 56B with effect from 10-3-1988. 2. While examining the cases of various Collectorates where permission under rule 56B has been granted, it is observed that in some cases permission has been granted incorrectly. An illustrative list of cases where such permission under rule 56B appears to have been erroneously granted is appended below. Rule 56B permits removal of semi-finished goods for completion of certain processes. After processing the sub-heading of semi-finished goods should not change. The Board therefore desires that all cases where rule 56B facility has been granted should be reviewed by Collectors and action taken to withdraw the facility where the same has been incorrectly granted. 3. Wherever it is found that permission under rule 56B had been erroneously granted, responsibility of officers should be fixed and suitable action taken against them. 4. It has also been decided that henceforth the powers of granting permission under rule 56B would vest in the Collectors only. The entry relating to Rule 56B in Board's instruction F.No. 215/3/80-CX.6, dated 12-2-1981 (Circular No.14/81-CX.6) regarding delegation of powers may be deleted. LIST OF CASES WHERE PERMISSION UNDER RULE 56B HAS BEEN ERRONEOUSLY GRANTED Collectorate S.No. Name of semi finished goods (along with classification) Processes undertaken in outside premises 1. 2. 3. 4. AHMEDABAD 1. Snuff of Tobacco Ch-24 Repacking relabelling from bulk packs to retail packs. 2. Lock stitch Pile cloth in running length. CH: 58 Cutting and stitching in different sizes. 3. Binding Cloth CH : 59 Calendering 4. Unbranded Chewing Tobacco - CH: 24 For manufacturing branded Chewing Tobacco - C : 24 BANGALORE 5. HDPE woven fabrics Coating with LDPE 6. HDPE woven fabrics Lamination by LDPE MADURAI 7. Bus Chassis 8706 Body building COIMBATORE 8. Polyester/cotton blended yarn polyester/ viscore in the form of cops (5504.21 5506.21) Reeling and doubling KANPUR 9. Cotton Fabrics (a) woven and (b) not subjected to any process, (CH- 5205.00) Process of punching, mercerising, Dyeing, shrink, proofing etc. with the aid of power (CH-5206.00) NAGPUR 10. HDPE Woven Fabrics 5408.00 Laminator ..... HDPE Fabrics HYDERABAD 11. Zirocoloy material (CH. 84) Nibbling, rolling, forging melting 12. Tantalum Ingot (CH. 81) Cold forging into slabs or about 15mm thickness BOMBAY-II 13. P.P. Medicines 30.03 Mfg. in bulk Packing 14. Plain/Printed 4818.13 Sent for Lamination, varnishing, pesting etc. 15. Bleached or dyed M.M. Fabrics. 54 55 Sent for Cold table printing 16. Copper strips copper wires 7404 Sent for annealing and further drawing 17. Stamping and lamination 8311 Dye casting 18. Spares of Textile machinery 8485.90 Punching, cutting, machining, lining, of rolls, fabrication of rolls. 19. Steel bars 7209 Turning, machining, forging BOMBAY-III 20. Cotton Fabric CH. 52 Calendering of cotton Fabric, Felt Calendering without ground rotters, Felt Calendering, streting packaging PUNE 21. Non duty paying unbranded chewing tobacco, falling under CH. 24 Packing Labeling 22. Blowroom laps silvers (Cellulosic Spun Yarn). 5505 Spinning