Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

New Delhi, the 24th June, 2008.

Circular No.873/11/2008-CX

Sub: Circular No. 625/16/2002 dated 28.02.02 and Circular No. 843/01/2007 dated 17.01.07 regarding assessement under Section 4A.

I am directed to inform that the Board has decided not to file a review petition in the case of M/s Jayanti Food processing {Ref. 2007(215) ELT 327(S.C.) dated 22.08.07}.In this case, the Supreme Court has pronounced on the applicability of SWM (PC) Rules, 1977 in the context of assessment under section 4 or section 4A.The Board has examined the existing circulars in the light of the Supreme Court judgement.

1. The circular no. 843/01/2007 dated 17.01.07 has become redundant.
   
2. The illustrations in para-3 & para-4 of the circular no. 625/16/2002 dated 28.02.02 regarding bulk sales of telephone and ice-cream may also be treated as redundant.
   
   
3. Trade and field formations may be suitably informed.
   
4. Hindi version will follow.
   
   
5. Receipt of this Circular may kindly be acknowledged.

Yours faithfully,
Sd/-
(Ashima Bansal)
Under Secretary to the Govt. of India
F. No. 27/5/2008-CX1