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    21/89 - 05-07-1989 Central Excise
    Uniform classification of TransmissionLineTower Hardwares & Accessories under Central Excise Tariff - Clarification regarding
    199/1602/88-AV (BMB) - 05-07-1989 Central Excise
    Central Excise - Dutiability of excisable goods assembled out of duty paid parts / components - Instructions regarding
    40/89 - 04-07-1989 Central Excise
    Classification of sun-screen or sun-tan preparations sold under the brand name 'metalite cream'
    23/89 - 04-07-1989 Central Excise
    Modvat on cellophane / foils used in packing the final products
    39/89 - 30-06-1989 Central Excise
    Central Excise - Classification of textile hose pipes woven on circular loom and impregnated with rubber - Doubts regarding - Clarification thereof
    357/31/89-TRU - 30-06-1989 Central Excise
    Yarn - Notification No. 53/87-C.E., dated 1-3-1987 POY and FOY - [Heading No. 54.02]
    32/89-CX.6 - 30-06-1989 Central Excise
    Evasion of duty through fraudulent credit - Modus operandi - Regarding
    32/89 - 30-06-1989 Central Excise
    Classification of iron and steel castings
    28/89 - 30-06-1989 Central Excise
    Ash generated in a 100% Export Oriented Unit - Exemption thereof - Regarding
    27/89 - 30-06-1989 Central Excise
    Minutes of the Monthly MODVAT meeting held on 6-2-1989 and 8-3-1989 at Delhi - Point No. 15 - Regarding Modvat problem concerning pharmaceutical produ...
    26/89 - 30-06-1989 Central Excise
    Modvat credit on tool kits and jack assy
    25/89 - 30-06-1989 Central Excise
    Minutes of the Monthly Modvat meeting held at Bombay on 22-4-1989 - Point No. 23 - Regarding
    24/89 - 30-06-1989 Central Excise
    Minutes of the Monthly Modvat Meeting held at Bombay on 22-4-1989 - Point No. 27 - Request for issue of clarification regarding admissibility of money...
    22/89 - 29-06-1989 Central Excise
    Minutes of the Monthly Modvat meeting held at Bombay on 22-4-1989 - Point No. 30 of Disallowance of Modvat credit on various types of catalysts used i...
    15/2/87-CX.1 - 29-06-1989 Central Excise
    Practice of assessment to be followed in case of disputes relating to issues involved in Department's Review Petition against the Supreme Court's deci...
    535/1989 - 26-06-1989 Income Tax
    Collection of income-tax at source during the financial year 1989-90-Profits and gains from the business of trading in alcoholic liquor, forest produc...
    20/89 - 26-06-1989 Central Excise
    Minutes of the Monthly Modvat meeting held at Bombay on 22-4-1989 - Point No. 14 - Utilization of total Modvat credit towards payment of basic excise ...
    Letter: No. 14/46/85‑CL‑V, - 23-06-1989 Companies Law
    Companies (Disclosure of Particulars in the Report of the Board of Directors) Rules, 1988
    6/89-CX.1 - 23-06-1989 Central Excise
    Central Excise - Determination of assessable value - When additional consideration is received by the manufacturers - Rule 5 of Central Excise (Valuat...
    1822/1989 - 22-06-1989 Income Tax
    Issue of certificate u/s230A.
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    Circulars
    All› 1989
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    21/89 - 05-07-1989 Central Excise
    Uniform classification of TransmissionLineTower Hardwares & Accessories under Central Excise Tariff - Clarification regarding
    Show AI Summary
    Classification of transmission line hardware as articles by constituent material rather than electrical parts or structural parts.
    Transmission line tower hardwares and accessories used in high-voltage lines are not machinery or electrical apparatus and therefore do not fall under Chapter 85; nor are they parts of metal structures within heading 73.08 because they are not used in assembly of metal structural elements as defined. These items must be classified according to their constituent material as articles under the appropriate metal chapters.
    199/1602/88-AV (BMB) - 05-07-1989 Central Excise
    Central Excise - Dutiability of excisable goods assembled out of duty paid parts / components - Instructions regarding
    Show AI Summary
    Dutiability of assembled goods: value of duty-paid parts must be included in assessable excise value, subject to exemptions.
    When components or parts that have borne duty are incorporated into a newly assembled end product, the assessable excise value of the finished product must include the value of those bought out parts; the emergence of a different product through assembly gives rise to a fresh duty liability on that new product, subject to any statutory exemptions or abatements, and administrative officers must apply and ensure compliance with judicially confirmed principles.
    40/89 - 04-07-1989 Central Excise
    Classification of sun-screen or sun-tan preparations sold under the brand name 'metalite cream'
    Show AI Summary
    Classification of sun screen preparations: products like melalite cream treated as cosmetic sun screen, not medicament, for tariff purposes.
    Sun screen and sun tan preparations sold under brand names like 'melalite cream' are classifiable as sun screen/sun tan preparations under heading 33.04, not as medicaments under heading 30.03, based on HSN Explanatory Notes and chemical analysis showing absence of therapeutic properties; the Board directed notification to field formations and finalisation of pending assessments on this basis.
    23/89 - 04-07-1989 Central Excise
    Modvat on cellophane / foils used in packing the final products
    Show AI Summary
    Modvat credit admissibility for cellophane and foils used in packing allowed when containers do not become distinct excisable products.
    Modvat credit is admissible on cellophane and foil used in packing final products provided the packing containers do not, at any intermediate stage, emerge as a distinct and identifiable excisable product; if they do, credit is not allowable.
    39/89 - 30-06-1989 Central Excise
    Central Excise - Classification of textile hose pipes woven on circular loom and impregnated with rubber - Doubts regarding - Clarification thereof
    Show AI Summary
    Classification of textile hose piping favors textile heading when woven tubing is lined with rubber rather than rubber hose heading.
    Woven tubular textile goods impregnated or coated with rubber that lack reinforcement by embedding or stratification are classifiable as textile hose piping rather than as vulcanised rubber hoses. The rubber lined or rubber coated nature of the tubing does not convert it into rubber hose where there is no embedding of textile plies in the rubber; textile tubing "with or without lining" therefore falls under the textile hose provision and should be treated accordingly for tariff classification.
    357/31/89-TRU - 30-06-1989 Central Excise
    Yarn - Notification No. 53/87-C.E., dated 1-3-1987 POY and FOY - [Heading No. 54.02]
    Show AI Summary
    Concessional duty for polyester yarn applies to both partially and fully oriented yarn, preventing double charging.
    The concessional rate of duty for synthetic filament polyester yarn under the relevant tariff heading applies to both partially oriented yarn and fully oriented yarn; an amendment to the notification under the Central Excise rules ensures that polyester yarn so classified will not bear excise duty at both the POY and FOY stages, preventing double incidence of duty.
    32/89-CX.6 - 30-06-1989 Central Excise
    Evasion of duty through fraudulent credit - Modus operandi - Regarding
    Show AI Summary
    Evasion of duty through fraudulent credit reiterated: strengthened internal audit oversight and field advisories to prevent credit fraud.
    Evasion of duty through fraudulent credit is reiterated as the central compliance concern, with instructions that Collectors closely monitor Internal Audit performance to prevent undetected false credit claims; field formations are to be advised accordingly and acknowledgements of receipt obtained.
    32/89 - 30-06-1989 Central Excise
    Classification of iron and steel castings
    Show AI Summary
    Classification of castings: unprocessed castings remain under casting heading; machined or finished parts classify under machine part headings.
    Classification of iron and steel castings explains that articles emerging from moulds and subjected only to fettling, surface cleaning, removal of runners and risers, chipping, filing or grinding to remove excess material, annealing or stress relieving, proof machining, or surface coating retain their character as castings; after alignment with HSN, however, castings possessing the essential character of finished machine parts or serving as blanks are to be classified under the relevant machine part chapters by application of Rule 2(a).
    28/89 - 30-06-1989 Central Excise
    Ash generated in a 100% Export Oriented Unit - Exemption thereof - Regarding
    Show AI Summary
    Exemption of ash from export-oriented units applies when no payment is received on domestic clearance for dumping purposes.
    The Board clarifies that ash generated in export-oriented units is exempt under the existing exemption for slag when the ash is cleared to the domestic tariff area without any payment or consideration, including transfers for dumping purposes, and directs field formations to note and implement this position.
    27/89 - 30-06-1989 Central Excise
    Minutes of the Monthly MODVAT meeting held on 6-2-1989 and 8-3-1989 at Delhi - Point No. 15 - Regarding Modvat problem concerning pharmaceutical products
    Show AI Summary
    Modvat credit reversal required when final products become exempt; inputs held in stock must be reversed.
    Credit of duty taken on inputs that are in stock on the date the finished product becomes exempt must be reversed because those inputs will be used in exempt final products; Rule 57C is sufficiently clear to require such reversal and needs no amendment, and field formations and trade are to be informed so pending cases may be settled accordingly.
    26/89 - 30-06-1989 Central Excise
    Modvat credit on tool kits and jack assy
    Show AI Summary
    Modvat credit on vehicle accessories permitted where accessories' value is included in the vehicle's assessable value.
    Modvat credit on duties paid for tool kits and jack assemblies is admissible when those items are supplied with motor vehicles and their value is included in the assessable value of the vehicles; prior Board instructions on the point are hereby superseded and field formations must be informed.
    25/89 - 30-06-1989 Central Excise
    Minutes of the Monthly Modvat meeting held at Bombay on 22-4-1989 - Point No. 23 - Regarding
    Show AI Summary
    Retrospective application of amendment to Rule 57E denied; Modvat credit variation not allowed for past demands.
    The Board declined retrospective effect for the 1987 amendment to Rule 57E, holding that the pre-amendment rule did not permit variation of Modvat credit for duties arising from demands raised and paid subsequently; demands already raised are to be settled under the existing law and practice.
    24/89 - 30-06-1989 Central Excise
    Minutes of the Monthly Modvat Meeting held at Bombay on 22-4-1989 - Point No. 27 - Request for issue of clarification regarding admissibility of money credit under Notification. No. 192/87, dated 12-8-1987
    Show AI Summary
    Admissibility of money credit: interim credit permitted where collectors verify private records showing specified use.
    Money credit should not be denied during the intervening period between the notification and trade notices if the Collector, on examination of the assessee's private records, is satisfied that the oils were actually used for the purposes specified in the notification; each case must be decided on merit and field formations and trade interests informed.
    22/89 - 29-06-1989 Central Excise
    Minutes of the Monthly Modvat meeting held at Bombay on 22-4-1989 - Point No. 30 of Disallowance of Modvat credit on various types of catalysts used in the manufacture of final products
    Show AI Summary
    Modvat credit allowed for catalysts used in manufacture, permitting duty credit though catalysts do not form part of final products.
    Duty paid on catalysts used in manufacture is eligible for Modvat credit because catalysts are indispensable inputs actually utilised in production even though they do not become part of the final products; field formations and trade are to be informed and receipt acknowledged.
    15/2/87-CX.1 - 29-06-1989 Central Excise
    Practice of assessment to be followed in case of disputes relating to issues involved in Department's Review Petition against the Supreme Court's decision dated 20-12-1986 in the MRF case
    Show AI Summary
    Subjudice valuation issues require reopening or provisional reassessment by the department pending final judicial decision.
    Reopen assessments previously finalised on the basis of the recalled M.R.F. judgment and keep them pending by resort to provisional assessments or by issuing show cause notices and demands; where deductions were allowed earlier under the vacated decision, undertake reassessment and raise demands promptly subject to the limitation period prescribed in Section 11A of the Central Excise Act; provisional assessments instituted after the Department filed the Review Petition may continue pending the Court's final ruling.
    535/1989 - 26-06-1989 Income Tax
    Collection of income-tax at source during the financial year 1989-90-Profits and gains from the business of trading in alcoholic liquor, forest produce, etc.-Instructions regarding
    Show AI Summary
    Collection of tax at source: timber rate lowered, half-yearly returns mandated and strict payment and liability rules enforced.
    Collection of income-tax at source under section 206C was amended to reduce the timber rate (where not obtained by forest lease) to five percent, require half-yearly returns for collectors, and impose a Union surcharge on collections. A proviso excludes deemed profit determination for certain alcoholic liquor transactions where goods were not acquired by auction and sale price is fixed by law, removing the obligation to collect under section 206C. Collections must be deposited within seven days; failure to remit exposes the collector to prosecution and makes the seller liable where the collector omits to collect.
    20/89 - 26-06-1989 Central Excise
    Minutes of the Monthly Modvat meeting held at Bombay on 22-4-1989 - Point No. 14 - Utilization of total Modvat credit towards payment of basic excise duty and special excise duty
    Show AI Summary
    Modvat credit flexibility: specified duty credits may be used interchangeably for payment of specified duties.
    Credit of specified duties taken on inputs under the MODVAT scheme may be utilised for payment of any of the specified duties on final products and need not be applied only against the duty head under which it was claimed. However, receipt of credit and its utilisation in respect of each specified duty must be accounted for separately to ensure proper revenue accounting.
    Letter: No. 14/46/85‑CL‑V, - 23-06-1989 Companies Law
    Companies (Disclosure of Particulars in the Report of the Board of Directors) Rules, 1988
    Show AI Summary
    Disclosure of particulars in board report: rules apply to companies with annual accounts closing on or after effective commencement.
    The Companies (Disclosure of Particulars in the Report of the Board of Directors) Rules, 1988 are operative from April 1, 1989 and apply to companies whose annual accounts have closed on or after that date, establishing the required disclosure regime for the Board of Directors' report.
    6/89-CX.1 - 23-06-1989 Central Excise
    Central Excise - Determination of assessable value - When additional consideration is received by the manufacturers - Rule 5 of Central Excise (Valuation) Rules, 1975 - Forwarding of Attorney General's opinion
    Show AI Summary
    Additional consideration treated as part of assessable value, not simply added to cum-duty price, clarifying excise valuation.
    Where the price is not the sole consideration and additional consideration flows from the buyer, the money value of that additional consideration must be treated as an element of the assessable value under Rule 5, not merely added to the declared cum-duty price to work backwards; duty must be computed on the aggregate of the declared assessable value and the additional consideration, and the resulting duty included in the cum-duty price.
    1822/1989 - 22-06-1989 Income Tax
    Issue of certificate u/s230A.
    Show AI Summary
    Certificate issuance under 230A: communicate further requirements promptly and ensure issuance within prescribed administrative timeframes.
    Issuance of certificate u/s. 230A requires Assessing Officers to communicate any further requirements or objections within one week of receipt of an application, and Commissioners of Income-tax must ensure adherence to that one week communication deadline and to the previously prescribed time limit for issuing the certificate.

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      Income Tax

      Deduction of tax at source-Section 193 read with section 197(1)/(2) of the Income-tax Act, 1961-Interest on Government securities-Rates of tax applicable during the year 1989-90

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      Deduction of tax at source: interest on government securities taxed when credited or paid, with strict withholding and compliance required.
      Amendments to Section 193 require tax withholding on interest on government securities at the earlier of credit or payment, with credits to interest or ... Summary

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