Measurement of petroleum products at 15 C required for calculating transit and storage losses, replacing natural atmospheric temperature.
Computation of transit and storage losses for mineral oil products must be done at 15 degree centigrade rather than at Natural Atmospheric Temperature, following consultation with the Chief Chemist and in line with international practice to standardise weight and volume measurements; pending cases should be decided accordingly.

Classification of imported components as finished goods can trigger higher duty, show cause notices, and value re examination.
Where imported parts, though disassembled, possess the essential characteristics of the finished article when assembled, they must be classified as the finished article; absent demonstrable indigenisation of major components, Central Excise should issue show cause notices to the Commissioner of Customs of the port of import, forward copies to the concerned Customs House, re examine assessable value for Central Excise, and report detected cases to the Board with intimation to the Director General (Anti Evasion).

Attachment and sale of defaulter property to recover excise dues, with prescribed notice, auction and distribution procedures.
Central Excise Officers are empowered to recover unpaid excise dues by applying the Customs Attachment Rules: an Assistant Commissioner issues a certificate of dues to the Commissioner with jurisdiction; the authorised officer serves a seven day demand notice and, on default, effects attachment and sale of movable or immovable property using prescribed forms and procedures. The Circular prescribes proclamation, auction, valuation, deposit and confirmation procedures, priority distribution of sale proceeds (costs, certified dues with interest, other recoverable amounts, surplus to the owner), prohibition on departmental bidding, and administrative requirements including a Recovery Cell and record keeping.

Appeals against CEGAT orders require High Court route or CEGAT clearance; avoid Board appeals except on rate or value.
Appeals against CEGAT orders should not be proposed to the Board except where the question relates to the rate of duty or value of goods; matters requiring Supreme Court review must follow the High Court route or obtain CEGAT clearance rather than direct Board appeal.

Classification of cut-float pile fabrics: float cutting and brushing do not reclassify woven pile fabrics into processed pile fabrics.
The Board rules that weft cut-float fabrics (e.g., corduroy) remain woven pile fabrics for classification even when floats are cut and brushed after weaving. Although float cutting and brushing may constitute manufacture producing a commercially distinct product, such processes do not convert the goods into processed pile fabrics for tariff reclassification; both cut and uncut woven pile fabrics are to be classified under the woven pile fabrics heading.

Adjudication authority: identical central excise cases within a commissionerate to be decided by officer competent for highest duty.
Where multiple show cause notices raising the same issue are to be adjudicated within a Commissionerate by officers with different monetary competence, all such cases shall be adjudicated by the officer competent to decide cases involving the highest duty amount to avoid conflicting decisions.

Modvat credit restriction: manufacturers must choose either input credit or exemption, not both, to protect revenue.
General Exemption 4 of 1997 permits concessional or nil excise duty on certain plastic articles only if Modvat credit has not been taken on inputs; manufacturers are required to choose either to pay duty or to claim the exemption (foregoing Modvat credit), and commissioners must report instances of dual claims and actions taken to safeguard revenue.

Interpretation of drugs and cosmetics: excise classification depends on the Excise Act's object, not a drug licence.
Classification of a product as a drug or cosmetic for excise purposes is to be determined by the object and tariff provisions of the Central Excise Tariff Act, not by the scientific or technical meaning under the Drugs and Cosmetics Act; a valid drug licence alone does not conclusively determine excise classification, and the Board has accepted the Ministry of Law and Justice advice that the two Acts operate in separate regulatory fields.

Classification of used release paper as waste paper subject to duty on removal from the factory.
Used release paper that has lost its releasing property during manufacture is to be treated as waste paper and is classifiable under the tariff heading for waste paper; it is chargeable to excise duty when removed from the factory, subject to the applicable procedural provisions governing valuation and removal.

Excise duty exemption: personal computers used for accounts in EPZ/FTZ qualify under Notification 126/94-CE clarified
Personal computers supplied to units in Export Processing Zones/Free Trade Zones for maintenance of accounts are office equipment and qualify for exemption from Central Excise Duty under Notification No. 126/94-CE; pending cases must be disposed of in accordance with this clarification.

Authentication of challan-books required by authorised owner or authorised agent; agents with power of attorney may authenticate for partnerships.
Each foil of the challan-book must be authenticated by an authorised representative of the manufacturing unit before use. Authorised representatives include the owner, a working partner, the Managing Director, the Company Secretary, or a person authorised by the board; agents holding a power of attorney for partnership or proprietary concerns may authenticate on behalf of the owner.

Tariff classification directs finalisation of provisional assessments for Nycil Prickly Heat Powder and recovery of dues.
Assessments for Nycil Prickly Heat Powder are to be finalised on the basis of the Ministry's classification placing the product under tariff heading 33.04, and steps must be taken immediately to realise excise dues in accordance with that classification.

Inclusion of after sale service costs: compulsory dealer performed warranty services must be included in assessable value of vehicles.
Mandatory pre delivery inspection and three initial services that a buyer must undergo to retain warranty cover are performed by dealers on behalf of the manufacturer; the dealer's margin that finances these compulsory services is therefore part of the assessable value of the vehicle and must be included, and the Philips India decision is distinguished because it lacked a compulsory service requirement.

Proof of export acceptance for shipments via ICD/CFS: alternate documents accepted and post facto verification enforced.
A special procedure requires the Customs Appraiser/Superintendent to certify Part B of AR 4/AR 5 when granting the Let Export Order for consignments exported via ICDs/CFSs, with the duplicate AR copy sent to the jurisdictional Central Excise authority and originals handed to the exporter. If Transference Copies from the port are delayed, the exporter may present the Mate's Receipt and Bill of Lading for verification; Central Excise will conduct post facto verification, close files on receipt of TR or an original Bank Realisation Certificate with a certified copy retained, and initiate recovery action if supporting documents are not received within prescribed timeframes.

Classification of refrigerator parts: M.S. grill shelves treated as refrigerator parts under sub heading 8418.90, not Chapter 73.
M.S. liner shelves, middle shelves, tilting bottle shelves and similar M.S. grill items, being exclusively and principally for use in refrigerators, are excluded from Chapter 73 and are classifiable as parts of refrigerators under sub heading 8418.90 of the Central Excise Tariff Act, 1985; field formations and trade should be advised accordingly and any required classification variations communicated to the Board.

Pre-authenticated CT-3 forms must be issued to export-oriented units to secure duty-free inputs without repeated permission.
Central Excise authorities must issue pre-authenticated CT-3 form booklets to export-oriented units to permit duty-free procurement of raw materials without repeated permission; field officers are directed to ensure prompt issuance and to address unnecessary delays or harassment in providing the booklet.

Modvat credit eligibility for capital goods in project imports clarified; independent cost accountant certificate may establish eligible credit.
Eligibility for Modvat credit on capital goods imported under Project Import Regulations prior to 1.3.1997 depends on whether such goods meet the capital goods definition in the Explanation to rule 57Q; classification under Chapter 98 for customs assessment is not determinative and goods must be assessed against chapters 1-96 of the Central Excise Tariff. Where invoices or separate c.i.f. values are unavailable, an independent Cost Accountant's proforma certificate showing assessable values and eligible credit, subject to departmental verification, may be accepted and the credit allowed based on the applicable additional customs duty rate.

Time limit for disallowing Modvat credit: decisions must be prompt and subject to commissioner monitoring for delays.
All cases of alleged irregular availment of Modvat Credit where the assessee has replied to a show cause notice must be decided within three months from receipt of the reply; in exceptional cases Commissioners of Central Excise must personally monitor delayed matters to ensure speedy disposal.

Civil appeals filing requires authorised submission with full appellate records and prompt justification for any delay.
Proposals for civil appeals against CEGAT orders must be submitted to the Board within ten days of receipt of the CEGAT order in the Commissionerate, with necessary RMS and paper books, and must be made by the Commissioner or with his approval; delayed submissions require a day by day time chart explaining the delay for condonation and may trigger accountability and action against responsible officers.

Classification of pesticides: bulk technical grades excluded from retail pesticide heading and must be reclassified by chemical nature.
Technical grade bulk pesticides are chemically distinct from retail formulations and, following tariff amendments, are excluded from Chapter 38 heading covering insecticides put up for retail sale; such bulk chemically defined products must be classified on their chemical nature under the relevant chemical chapters or alternative chemical headings, with resulting excise duty and CVD treatment adjusted and recoveries made for any misclassification.