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Circulars
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738/1996 - 25-03-1996 Income Tax
Clarification on applicability of Interest-tax Act to hire purchase transactions
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Interest-tax applicability: finance charges of hire purchase finance companies are treated as interest and subject to interest-tax.
Finance charges accruing or arising to hire purchase finance companies constitute interest as defined in section 2(7) of the Interest-tax Act and, following extension of scope to credit institutions by the Finance (No. 2) Act, 1991, are chargeable to interest-tax.
1937/1996 - 25-03-1996 Income Tax
Provisions of Section 142(1) of the Income-tax Act for recovery of outstanding demand.
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Asset disclosure obligations enable assessors to obtain asset and debtor details to expedite tax recovery.
Assessing officers must obtain, in all scrutiny cases other than salary cases, particulars of an assessee's movable and immovable assets - including debtor names and addresses, bank accounts and deposits - by using assessment enquiry powers to enable early recovery of outstanding tax demands.
1936 - F. No. 404/62/95-ITCC dated 21-3-1996 - 21-03-1996 Income Tax
Part payment of outstanding demand — Clarification regarding adjustment thereof
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Part payment allocation: apply payments to tax due before interest under section 220(2), ensuring uniform adjustment practice.
For uniform administrative treatment, the Board directed that a part payment be first adjusted towards the tax due rather than towards interest calculated under section 220(2) of the Income-tax Act, and that this adjustment priority be communicated to all officers responsible for tax collection.
187/21/96-CX - 21-03-1996 Central Excise
Appeals in CEGAT submission of relevant files by the field formations to CDR
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Record-submission obligations ensure departmental representatives receive case files to enable effective appellate advocacy and avoid adjournments.
CEGAT observed that relevant appeal records are rarely sent by lower authorities to the Chief Departmental Representative unless called for, depriving Departmental Representatives of effective preparation and causing adjournments. Commissioners receiving notices of filing appeals must collect and forward relevant records to the CDR in advance; where appropriate, an officer conversant with the case should be deputed to brief Departmental Representatives. The Board should establish a systematic mechanism for record delivery and for preparing instructions to enable effective departmental representation.
186/20/96-CX - 21-03-1996 Central Excise
Delay in receipt of parawise comments in respect of adverse orders passed by Tribunal for filing appeals
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Delay in parawise comments causes avoidable condonation applications; ensure timely, properly formatted submissions for appeals.
Delay in transmission of parawise comments on adverse Tribunal orders to the Board is causing appeals to be filed after the appeal period with applications for condonation of delay; Commissioners must forward parawise comments within seven days in the prescribed format and ensure strict compliance with existing Board instructions.
185/19/96-CX - 19-03-1996 Central Excise
Modvat credit on capital goods to 100% EOUs seeking premature debonding
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MODVAT credit entitlement: EOUs converting to domestic units may claim CVD component paid on capital goods after debonding.
MODVAT Credit may be allowed to Export Oriented Units that prematurely debond and convert to domestic units for the countervailing duty component paid on capital goods, whether imported or procured domestically, to be availed when the unit starts production as a domestic unit.
F. No. 286/154/95-IT (Inv. II) - 12-03-1996 Income Tax
Appraisal report under New Scheme of search assessments
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Search assessment reporting mandates a structured appraisal report identifying assessees, seized assets, undisclosed income and follow-up actions.
Standardized appraisal report to be submitted within sixty days of commencement of a search requiring identification of group and assessees under Sections 158BA(1) and 158BC, particulars of premises covered under Section 133A, detailed inventory of assets found and seized, analysis of seized materials and incriminating entries, modus operandi and breakup of evaded income, preliminary head-wise estimate of undisclosed income under Sections 68, 69 and 69A-C, specific follow-up enquiry suggestions, prosecution potential and custody of sensitive documents.
1935/1996 - 12-03-1996 Income Tax
Norms for scrutiny of total income u/s 143(4).
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Exclusion from sample scrutiny extended where returned income increases significantly and tax is paid before filing.
Exclusion from sample scrutiny under section 143(4) is available where the later assessment year's returned income is at least thirty per cent higher than the prior year, both years' incomes exceed the basic exemption limit, the prior year's income does not exceed five lakh rupees, and tax for the later year is fully paid before filing; cases in the compulsory scrutiny basket are excluded from this relief.
016/96 - 12-03-1996 Customs
DEEC Books - Documents specified for avoiding Logging delays
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DEEC book logging: narrow documentary list required to expedite processing; other document demands must be specifically recorded.
For logging DEEC books, in addition to the original DEEC book and original licence, only the third copy of the DEEC shipping bill, on board bill of lading, customs attested invoice copy, AR 4 where required, and test report/technical opinion/Chartered Engineer's Certificate (where sampling occurred) are ordinarily necessary; any other document may be demanded only for a recorded specific purpose and not as routine practice.
184/18/96-CX - 11-03-1996 Central Excise
Excise duty liability on denim fabrics - Notification No. 4/96-C.E., dated 4-3-1996 - Regarding
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Exemption exclusion for denim fabrics clarified; denim excluded from calendering exemption on technical and marketability grounds.
Notification No. 4/96-C.E. inserts an explanation into Notification No. 40/95-C.E. clarifying that the exemption for certain cotton woven fabrics subjected to specified processes does not apply to denim fabrics. The explanation excludes denim on the grounds of marketability of the finished product and the technical specifications of denim processing, and is stated to be clarificatory; the department also considers that Notification No. 40/95-C.E. was not applicable to denim even without the amendment.
09/03/96 - 11-03-1996 Service Tax
Creation of a cell/division for service tax outside the head quarters of collectorates - reg...
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Service tax cell creation permitted outside headquarters where administrative convenience requires local handling of telephone service tax matters.
Creation of a Cell/Division in Headquarters was prescribed to centralize service tax administration and provide senior-officer guidance. Where the Secondary Switching Area or District Telecom Manager is located away from the Commissionerate headquarters and the Commissioner deems it administratively convenient, a local cell may be established in the Deputy Commissioner's or Assistant Commissioner's office to deal with service tax on telephones; field formations are to be informed.
08/02/96 - 11-03-1996 Service Tax
Service tax-prescribing of uniform proforma for show cause notices
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Show cause notices prescribed in a uniform proforma to standardize demand, interest and penalty procedure for service tax noncompliance.
Mandates two standard templates for service tax notices: a Section 70(2) notice compelling registered persons who have failed to submit prescribed returns to file verified returns within thirty days, and a Sections 75/76 demand/penalty notice specifying alleged failures to collect or pay service tax, the resulting tax shortfall, interest and proposed penalty, requiring the recipient to show cause, produce supporting evidence, indicate desire for personal hearing, and warning that failure to respond permits ex parte adjudication.
183/17/96-CX - 08-03-1996 Central Excise
Hydrogenated vegetable oil chilled after hydrogenation eligible for Money Credit Scheme
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Classification of chilled hydrogenated vegetable oil: texturisation does not change chemical character and preserves money credit eligibility.
The Board concluded that controlled chilling (texturisation) of hydrogenated vegetable oil alters only physical/crystalline structure and not chemical composition; accordingly chilled hydrogenated vegetable oil remains classifiable as edible vegetable oil and retains eligibility for the Money Credit Scheme, and disputes or assessments on this point should be settled in line with this clarification.
182/16/96-CX - 08-03-1996 Central Excise
Central Excise - Classification of Portland Slag Cement & Portland Pozzolana Cement during the period 1-3-1992 to 28-2-1994 - Clarification regarding
Show AI Summary
Classification of Portland Cement: slag and pozzolana cements treated as Portland Cement, attracting the same excise rate.
Portland Slag Cement and Portland Pozzolana Cement merit classification as Portland Cement under sub-heading 2502.29 during the material period; they are not to be treated under Heading 2502.90. The Board concluded the tariff's generic entry for Portland Cement was intended to include these varieties, and directed trade and field formations to finalise pending disputes and assessments accordingly.
015/96 - 08-03-1996 Customs
EOUs/ EPZ Units - Removal of scrap for conversion into ingot cannot be done without payment of duty
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Conversion of scrap into ingots is manufacture; scrap removals require excise duty, ingots may return duty-free on certificate.
Conversion of scrap into ingots is a complete process of manufacture and thus scrap removed from 100% EOU/EPZ units to the domestic tariff area for recycling cannot be treated as duty-free job work; such scrap must be cleared on payment of excise duty. The ingots produced on conversion, however, can be returned to the unit without payment of duty on the prescribed certificate for further use as raw material. Commissioners should re-examine and, where necessary, seek recovery of duty where duty-free permissions were improperly granted.
181/15/96-CX - 07-03-1996 Central Excise
Filing of declaration in respect of capital goods under Rule 57T(1) of Central Excise Rules, 1944 - Regarding
Show AI Summary
Declaration for capital goods credit: late filing alone won't bar input duty credit; explanation required.
A manufacturer claiming credit for duty paid on capital goods must file a declaration with the Assistant Commissioner; credit should not be denied solely because the declaration was filed after receipt of the goods. Where the declaration is filed after receipt, the manufacturer must include an explanation for the delay, and field formations must accept such late-filed declarations provided a proper declaration and delay explanation accompany the claim.
180/14/96-CX - 07-03-1996 Central Excise
Difficulties being faced in printing the running serial number on the invoices issued under Rule 52A/57GG of the Central Excise Rules, 1944
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Invoice serial numbering requirement accepts machine-numbered and computer-generated invoices if pre-numbered book notified; handwritten stamps excluded.
Invoices numbered by automatic numbering machines or computer generation will be accepted under the serial-numbering requirements of the relevant rules provided the serial number is assigned to each invoice book before it is brought into use and the condition of intimating invoice numbers prior to use is complied with; hand-written or rubber-stamped serials are not acceptable.
1306/1996 - 05-03-1996 Income Tax
Disposal of applications certificates under section 80-G of the Income Tax Act,1961.
Show AI Summary
Recognition certificates under section 80G should be issued promptly; inactive trusts may receive one-year certificates without extra reports.
Commissioners of Income-tax should grant recognition certificates under section 80G for trusts that have been inactive without calling for reports from ITOs, limiting such certificates to one year. Issuance of a recognition certificate does not automatically entitle a trust to income-tax exemption; exemption is to be granted by the ITO in regular assessment proceedings, and ITO findings of ineligibility should prompt action to withdraw recognition in line with existing instructions.
014/96 - 01-03-1996 Customs
Classification of hydraulic seals / rings
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Hydraulic seals classification assigns tariff headings by material: plastic or hardened rubber as machine parts; unhardened rubber as rubber articles.
Classification of hydraulic seals and rings depends on material and function: plastic seals not covered by the limited plastic exclusions are classifiable as machine parts-plain shaft bearings if used as bearings, parts of hydraulic cylinders if solely/principally for cylinders, or residual parts of Chapter 84 if suitable for cylinders and other machines. Unhardened vulcanised rubber seals are classifiable as rubber articles, whereas hardened vulcanised rubber seals are classifiable under Chapter 84 in the same way as plastic seals. The circular mandates uniform classification and settlement of pending cases.
179/13/96-CX - 29-02-1996 Central Excise
Problems faced in availing Modvat on Bill of Entry /52A Invoice in the name of registered Office/Head Office but credit to be availed by the factory - Regarding
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Modvat credit allowed when Bill of Entry in head office name is accompanied by delivery endorsement and customs verification.
Credit shall not be denied where the entire consignment covered by the Bill of Entry is received in the factory in original packed condition and the triplicate/duplicate Bill of Entry (including EDI duplicate) is endorsed by the registered/head office that consignments are delivered to the manufacturing unit for availing credit; where goods are diverted in customs docks or from bonded warehouses, a declaration on the triplicate/ex-bond duplicate endorsed by the Proper Officer or filing of an ex-bond Bill of Entry is required, and duty-paying documents must be submitted to the Range Superintendent for verification and defacing/endorsement.

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Processing of refund applications filed by Canteen Stores Department (CSD).

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Refund entitlement for CSD: invoice-based GST refund procedure and inter-authority payment coordination instituted.
CSD refunds are invoice-based entitlements of fifty per cent of tax on inward supplies made subsequently to unit run canteens or authorized customers and ... Summary

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Acts Income Tax
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