Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Circular No. 941/02/2011-CX
New Delhi, 14th February, 2011 .
To
The Chief Commissioners of Central Excise (All),
The Commissioners of Central Excise (All)
Director General of Central Excise Intelligence
Subject: - Clarification regarding excisability of Bagasse prior to the budget
of 2008– reg
Sir,
Attention is invited to Board’s circular
No. 904/24/09-CX dated 28.10.2009
wherein the field formations were directed to keep the cases of the excisability
of bagasse for the period prior to the budgetary changes of 2008 in call book
till department’s appeal is decided in the case of Balrampur Chinni Mills Ltd.
- The Civil Appeal filed by the department in the case of M/s Balrampur Chinni
Mills Ltd. has been dismissed by the Hon’ble Supreme Court on 21.7.2010.
Accordingly the cases pending for the period prior to budgetary changes of 2008
in respect of excisability of Bagasse may be taken out from the Call Book and
decided in the light of the law decided by the Apex Court.
- It is, however, clarified that the aforesaid decision of the Apex Court will
not have any bearing on the clarification given in the aforesaid circular of
2009 in respect of the period after the budgetary changes of 2008 when the
definition of the “excisable goods” was amended in the Central Excise Act.
- Trade and Industry may be informed.
- Receipt of this circular may be acknowledged
- Hindi version would follow.
Yours faithfully,
(Madan Mohan)
Under Secretary(CX1)
F No. 17/02/2009-CX-I