Delegation of Collector powers under Rule 57F(1)(ii) to Range Superintendents requires immediate exercise and prompt disposal of trade requests.
Delegation of Collector authority under Rule 57F(1)(ii) transfers specified Collector powers to Range Superintendents with immediate effect; a notification is to be issued and Range Superintendents must promptly attend to and dispose of trade requests for permission under the rule without undue delay.

Deemed credit for inputs: scraps clearly recognisable as non-duty-paid are not eligible, limiting claims on bazaar scrap.
Availability of deemed credit for specified metals depends on whether materials are clearly recognisable as non-duty-paid or charged to a nil rate; scraps and wastes identifiable as non-duty-paid were not eligible, and an amendment removing a provision referencing iron and steel scraps was issued to address improper claims such as those relating to bazaar scrap.

Exemption for concessional white printing paper should not be denied solely due to late acceptance of orders.
Where all conditions specified in Notification No. 280/82-C.E. are satisfied, the benefit of the exemption for concessional white printing paper should not be denied solely because mills accepted orders after the last date mentioned in the controlling order; central excise authorities were advised not to raise objections in such cases.

Interest on deposits under section 33(1)(g) may be allowed up to the date of refund, per administrative circular.
The Board directed that interest at the rate of 2% per annum may be allowed on deposits made under clause (g) of sub-section (1) of section 33 of the Estate Duty Act up to the date of refund; this instruction implements the earlier refund directive to depositors surviving on March 16, 1985 and is communicated to Commissioners of Income-tax and the Controller of Estate Duty.

Destruction of excisable goods: permission to destroy must be granted promptly when no tests are required.
Central Excise authorities are directed to expedite disposal of applications for permission to destroy excisable goods; the Board found the prior two month disposal period unduly long and causing hardship to trade, and mandates prompt grant of permission where no tests are required.

Depreciation on blocks of assets introduced, altering depreciation calculation and capital gains treatment for asset transfers.
The amending Act replaces asset by asset depreciation with a block of assets regime, prescribes accelerated rates for blocks, omits various initial and terminal depreciation provisions, and instructs that proceeds from sale or disposal reduce block written down value. It substitutes section 50 to treat excess consideration or the cessation of a block as deemed short term capital gain or loss, sets transitional written down value rules, and makes consequential amendments to related provisions.

Bank guarantee classified as security clarifies treatment for excise bonds and ensures consistency with legal advice; prior guidance withdrawn.
Following consultation with the Ministry of Law, the Board accepts that a bank guarantee constitutes a form of security for Central Excise bonds and treats the earlier instruction characterizing bank guarantees as a form of surety as withdrawn.

Classification of aromatic hydrocarbons: purity-based HS criteria determine excise tariff headings for benzene, toluene and xylene.
Classification of benzene, toluene and xylene for central excise is to be determined by purity-based criteria from the Harmonized System explanatory notes: benzene and toluene meeting specified distillation purity characteristics are classifiable under the Chapter 29 hydrocarbon headings, with lower-purity material in Chapter 27; xylene classification depends on achieving the required proportion of xylene isomers. The Board directs adoption of these HS criteria because the excise headings correspond to the Customs Tariff headings for these hydrocarbons.

EOU scheme: relax space certificate and warehousing formalities, allow liberal extensions and license terms matching export obligations.
The circular directs flexible application of the Warehousing Chapter to 100% EOUs engaged in export production, disallows rigid insistence on a space certificate for movement of imports to EOUs that hold a private bonded warehouse licence, and requires that such licences be issued for the unit's full export obligation period, with liberal consideration of warehousing extensions and restraint in issuing interest demands.

Time limit for Form 37 I filing extended to permit belated compliance without punitive action within the specified extension.
Government directed that no punitive action be taken for belated compliance with Rule 48L(2)(a) requiring statements in Form No. 37 I relating to transfers of immovable property before 16 10 1986, provided the statement is furnished on or before 15 11 1986, in view of the recent commencement of Chapter XXC and intervening holidays.

Tax Recovery Certificates: require verification with assessees and base files to prevent incorrect certified arrears and ensure recoverability.
Income-tax Officers must verify Tax Recovery Certificates against actual case files and notify assessees of arrear particulars assessment-yearwise, specifying the nature of each charge and inviting corrections for discrepancies such as appeals, rectifications or uncredited payments. TRCs should not be prepared solely from D & C Registers; full identifying details and correct certified amounts must be confirmed. Senior officers should oversee high-arrear cases and Commissioners should issue notifications authorising ITOs to use distraint warrants to recover certified arrears where delay in issuing certificates would impede recovery.

Modvat credit calculation clarified: input-duty credit equals actual duty quantum payable under pre-notification rate for purchases from small scale sector.
The quantum of Modvat credit for inputs purchased from the small scale sector must be the actual duty payable at the rate that would apply but for the small scale sector notification; existing procedural calculations in the Ministry's earlier letter remain authoritative and should be applied to yield that actual duty quantum consistent with the wholesale price inclusive of duty.

Modvat exclusion: manufacturers using Modvat cannot claim full small scale exemption for other products under the small scale scheme.
A manufacturer who avails Modvat for any product is precluded from claiming full exemption under the small scale exemption scheme for any other product, and the fact that those other products are not covered under Modvat is immaterial to this disqualification.

Modvat credit scope: containers used to package inputs are not inputs, so no excise duty on empty containers.
Containers and packing materials are not treated as inputs for Modvat; Modvat credit applies to duty on inputs only, not to containers even if the input value includes container costs or duty is ad valorem, and therefore empty containers cleared from the factory are not liable to excise duty under Modvat.

Concessional excise for vehicle body-building limited to independent body builders; chassis manufacturers excluded, duty-credit barred.
Concessional excise rates for motor vehicle body-building apply only to independent body builders using duty-paid chassis; chassis manufacturers are not eligible. A chassis is treated as duty-paid if it has full registration or provisional RTO registration. Independent body builders claiming the concession must ensure no credit is taken for duty paid on the chassis under the Central Excise Rules, and the body builder need not re-charge excise duty on such chassis when applying the concessional rates.

Tax clearance certificates under section 230A must be issued promptly; Commissioners accountable for timely issuance and compliance.
The Board directs that tax clearance certificates under section 230A, intended to protect recovery of existing direct tax liabilities before registration of property-affecting instruments, shall be issued positively within twenty-one days of receipt of the application; the Commissioner is responsible for ensuring officers comply with this prescribed timeline and the Board will take serious note of further complaints of delay.

Classification of corrugated box fitments: internal dividers and partitions must be classified with the box, not separately.
Internal corrugated paper/paperboard dividers, partitions and similar fitments used inside corrugated boxes to protect and hold packed products cannot be separately classified under sub heading 4818.90; they are classifiable under the same heading as the corrugated box itself.

Coated fabrics classification hinges on a continuous adherent polymer film creating an impervious surface for tariff treatment.
Classification of fusible interlining cloth depends on whether the plastic forms a continuous, firmly adherent film on the fabric surface producing an impervious surface; fabrics whose impregnation or coating cannot be seen with the naked eye are excluded from Heading 59.03. Visual inspection and, if necessary, chemical examination should determine whether the coating is continuous, adherent and renders the fabric impervious, with wholly coated fabrics on both sides falling outside Heading 59.03 into the plastics chapter and partially coated or designed fabrics likewise excluded.

Modvat credit restriction clarified: nil rated exempt scrap does not qualify for input credit under the deemed credit order.
The amendment clarifies that waste and scrap of iron and steel (Heading 72.03) and ship breaking scrap (Heading 72.15), which have been exempted to nil excise duty, do not qualify for Modvat input credit; it affirms that no Modvat credit shall be available in respect of such nil rated exempt scrap and directs revenue and manufacturers to apply the deemed credit order accordingly.

Extreme hardship exception permits early repayment for senior depositors and nominees, allowing full deposit repayment with interest.
The circular instructs that, under the second proviso to the repayment provision of the Compulsory Deposit Scheme Act, full repayment of the deposit with interest may be allowed where extreme hardship is shown; specifically, depositors who have attained senior age by the last day of the immediately preceding financial year and nominees of deceased depositors are to be treated as cases of extreme hardship qualifying for early repayment.