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    173/7/96-CX - 07-02-1996 Central Excise
    CE - Printed / unprinted cartons, boxes, containers, cases, etc. of corrugated paper or paperboard - Applicability of Notification No. 22/94-C.E. - Cl...
    172/6/96-CX - 06-02-1996 Central Excise
    Scope of Notification No. 1/93-C.E. as amended
    171/5/96-CX - 02-02-1996 Central Excise
    Problems brought up in the 35th Meeting of Customs & Central Excise Advisory Council - Release of seized books and records - Regarding
    004/96 - 01-02-1996 Customs
    Goods sent Abroad for Repairs etc. - Clarification
    003/96 - 31-01-1996 Customs
    Correction of typographical error in the spellings of chemical and drugs under certain customs and central excise notification
    002/96 - 31-01-1996 Customs
    Correction of typographical error in the spellings of a drug under notification No. 13/95- Customs
    735/1996 - 30-01-1996 Income Tax
    Requirement of TDS u/s. 193 and 194-I of IT Act-Payment of income by way of interest on securities and rent made to Regimental Fund or Non-Public Fund...
    734/1996 - 24-01-1996 Income Tax
    Applicable rates of taxes under the Double Taxation Avoidance Agreement between India and the United Arab Emirates
    170/4/96-CX - 23-01-1996 Central Excise
    Foundry Industries - Calculation of assessable value of castings - Addition of value of patterns supplied by the buyers in the assessable value
    169/3/96-CX - 23-01-1996 Central Excise
    Procedure regarding refunds claimed under Notification No. 64/93-Central Excises, as amended, by car manufacturers
    168/2/96-CX - 23-01-1996 Central Excise
    Dutiability of sewing thread - Clarification Regarding
    1933/1996 - 11-01-1996 Income Tax
    Steps to ensure conveyance deeds of sale of property by the Central Government.
    733/1996 - 03-01-1996 Income Tax
    Section 80-1A(4A)--Whether applicable to the B.O.L.T. Scheme of Indian Railways for development of Railway system--Clarifications regarding
    167/1/96-CX - 03-01-1996 Central Excise
    Availment of Modvat credit on capital goods - Amendment of Rule 57Q - Notification No. 1/96-CE(N.T.) - Regarding.
    001/96 - 01-01-1996 Customs
    Private Bonded Warehouse - Availability of space certificate from Public Bonded Warehouse not required
    166/77/95-CX - 29-12-1995 Central Excise
    Central Excise - Classification of Coconut Oil packed in small containers - Clarification regarding
    134/95 - 29-12-1995 Customs
    HSN 1996- Amendment to the First Schedule to the Customs Tariff Act, 1975- Implementation
    133/95 - 22-12-1995 Customs
    ICDs/CFSs-Simplified Procedure
    132/95 - 22-12-1995 Customs
    In- bond Manufacture- New Guidelines
    732 - 20-12-1995 Income Tax
    Whether in cases where no tax is payable in India, the Assessing Officer shall be competent to issue an annual ‘No Objection Certificate’, valid f...
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173/7/96-CX - 07-02-1996 Central Excise
CE - Printed / unprinted cartons, boxes, containers, cases, etc. of corrugated paper or paperboard - Applicability of Notification No. 22/94-C.E. - Clarification regarding
Show AI Summary
Excise exemption for corrugated packaging: printed and unprinted corrugated cartons qualify under the notification's scope.
Leviability of excise duty on cartons, boxes, containers and cases made of corrugated paper or paperboard is clarified: printed articles are a subset of the tariff description and Notification No. 22/94-C.E. does not distinguish between printed and unprinted goods. The exemption applies to cartons etc. of the corrugated variety falling under the Chapter 48 description, and printed/unprinted corrugated cartons are therefore covered by the Notification.
172/6/96-CX - 06-02-1996 Central Excise
Scope of Notification No. 1/93-C.E. as amended
Show AI Summary
Option to pay excise duty at normal rate must apply to all factories of a manufacturer, not individual units.
The notification's concessional exemption is computed on the basis of aggregate clearances by a manufacturer from all factories in a financial year; the option to pay excise duty at the normal rate, once exercised, must apply to subsequent clearances from all factories and cannot be applied selectively to one unit while claiming exemption for another.
171/5/96-CX - 02-02-1996 Central Excise
Problems brought up in the 35th Meeting of Customs & Central Excise Advisory Council - Release of seized books and records - Regarding
Show AI Summary
Release of seized documents: segregate records, return unrelied papers after show cause issuance and allow photocopies to speed inspections.
Immediate segregation of seized documents is required to separate those relied upon for framing charges from other records. Once a show cause notice is issued, documents not relied upon must be returned to the assessee under proper receipt, and assessees should be allowed photocopies of relied documents to expedite inspection. Field formations are to implement these handling and release procedures.
004/96 - 01-02-1996 Customs
Goods sent Abroad for Repairs etc. - Clarification
Show AI Summary
Re-import identity verification: re-imported repaired goods allowed without original import documents if identity matches via shipping bill.
Re-imported goods sent abroad for repairs or testing may be re-imported without an import licence if Customs is satisfied they are the same items exported; identity is established by export documents such as the Shipping Bill and export invoices showing description, marks/nos and other identifying particulars, and original initial import documents need not be produced.
003/96 - 31-01-1996 Customs
Correction of typographical error in the spellings of chemical and drugs under certain customs and central excise notification
Show AI Summary
Correction of statutory spelling errors clarifies tariff descriptions and does not expand exemption scope; pending cases to be adjusted.
Correction of typographical errors in specified customs and central excise notifications rectifies the spellings of listed chemicals and drugs (including Mesna, N Carbethoxy 4 Piperidone and Pyrimethamine) by amending descriptions. The amendments are purely textual and do not extend or alter the scope of existing exemptions or tariff treatment. Administrative instruction requires that any pending cases affected by the prior misspellings be disposed of in accordance with the corrected descriptions.
002/96 - 31-01-1996 Customs
Correction of typographical error in the spellings of a drug under notification No. 13/95- Customs
Show AI Summary
Typographical correction of drug description preserves concessional customs duty entitlement for affected imports.
The amending notification corrects the spelling of s Fluorouracil and does not alter the scope of the existing exemption; imports made during the interim period between the original notification and its amendment continue to qualify for the concessional customs duty rate, and pending cases should be disposed of accordingly.
735/1996 - 30-01-1996 Income Tax
Requirement of TDS u/s. 193 and 194-I of IT Act-Payment of income by way of interest on securities and rent made to Regimental Fund or Non-Public Fund established by Armed Forces of the Union for the welfare of past and present members of such forces or their dependants, whose income is exempt u/c.
Show AI Summary
TDS exemption on interest and rent to armed forces regimental funds confirmed; no tax deduction at source required.
Because the income of Regimental Funds and Non-Public Funds established by the Armed Forces is exempt under the relevant income exemption provision, no tax is to be deducted at source under the provisions dealing with withholding on interest and on rent in respect of payments made to those funds.
734/1996 - 24-01-1996 Income Tax
Applicable rates of taxes under the Double Taxation Avoidance Agreement between India and the United Arab Emirates
Show AI Summary
Double Taxation Agreement rates require source tax deduction at treaty-prescribed reduced rates for dividends, interest and royalties.
Withholding agents must apply the treaty rates specified in the Double Taxation Avoidance Agreement between India and the UAE, using whichever is more beneficial to the payee. The circular reiterates that reduced withholding applies to dividends, interest and royalties paid to UAE resident beneficial owners, and highlights preferential treatment for dividends paid to qualifying corporate owners and interest paid by bona fide banks or similar financial institutions.
170/4/96-CX - 23-01-1996 Central Excise
Foundry Industries - Calculation of assessable value of castings - Addition of value of patterns supplied by the buyers in the assessable value
Show AI Summary
Assessable value inclusion of buyer supplied patterns requires proportionate apportionment per unit, with cost accountant certification acceptable.
Proportionate cost of patterns must be included in the assessable value of castings even when patterns are supplied by buyers or made at buyer's cost; where apportionment is difficult, allocate cost by expected life, capability and estimated output to derive a per unit addition, with a Cost Accountant certificate acceptable as evidence.
169/3/96-CX - 23-01-1996 Central Excise
Procedure regarding refunds claimed under Notification No. 64/93-Central Excises, as amended, by car manufacturers
Show AI Summary
Refund procedure for taxi duty differential allows registration and proof of payment to validate claims, easing documentation.
The Board instructs that entitlement to refunds under Notification No. 64/93-C.E. for saloon cars used as taxis may be established by producing vehicle registration details and proof of payment of the duty differential by the customer, whether payment was made directly to the manufacturer or through a dealer, instead of insisting on proof of encashment of manufacturer cheques.
168/2/96-CX - 23-01-1996 Central Excise
Dutiability of sewing thread - Clarification Regarding
Show AI Summary
Dutiability of sewing thread: conversion of single yarn into sewing thread constitutes manufacture and attracts excise duty.
Sewing thread formed by converting single yarn into doubled or multifold yarn constitutes a distinct product and a process of manufacture, thereby attracting excise duty; subsequent separate tariff headings for sewing thread and exemption instruments confined to "yarn" do not extend exemptions to sewing thread unless sewing thread is expressly included.
1933/1996 - 11-01-1996 Income Tax
Steps to ensure conveyance deeds of sale of property by the Central Government.
Show AI Summary
Conveyance deed execution: insist on timely execution and purchaser-paid stamp duty to secure transfer of title.
After sale and realisation of the entire sale proceeds, the purchaser must prepare a draft conveyance deed for execution by Director (OT) or Under Secretary (OT) on behalf of the Central Government; the Chief Commissioner verifies details and sends the draft to the Department's Solicitor or Standing Counsel for vetting. After vetting, the purchaser is to pay the necessary stamp duty and present the final conveyance deed on stamped paper for execution and signing by the Central Government's authorised officer. Offices must ensure presentation and execution within three to four months after completion of sale and payment of the sale price.
733/1996 - 03-01-1996 Income Tax
Section 80-1A(4A)--Whether applicable to the B.O.L.T. Scheme of Indian Railways for development of Railway system--Clarifications regarding
Show AI Summary
Tax holiday for rail infrastructure applies to B-O-L-T components leased to railways, excluding rolling stock.
The Indian Railways' Build-Own-Lease-Transfer (B-O-L-T) scheme qualifies for the infrastructure tax holiday under section 80-IA(4A) because private enterprises supply, own, and ultimately transfer crucial rail system components but lease them back to Indian Railways for maintenance and operation, which only Indian Railways can lawfully perform; the concession is limited to rail system development components and excludes rolling stock.
167/1/96-CX - 03-01-1996 Central Excise
Availment of Modvat credit on capital goods - Amendment of Rule 57Q - Notification No. 1/96-CE(N.T.) - Regarding.
Show AI Summary
Modvat credit on capital goods limited: credit allowed only after installation or use; Part I entry permitted on receipt.
Manufacturers may enter receipt of capital goods in Part I of RG 23C when received, but shall not claim Modvat credit in RG 23C, Part II for such capital goods received on or after 1-1-1996 until the goods have been installed or put to use in the factory; certificates of installation or use may be furnished by the manufacturer or a designated officer and are normally acceptable, subject to selective verification by Central Excise officers reflected in production records.
001/96 - 01-01-1996 Customs
Private Bonded Warehouse - Availability of space certificate from Public Bonded Warehouse not required
Show AI Summary
Availability of space certificate not required for private bonded warehouse applications, licensing must proceed on merits.
The requirement of a 'no objection' or availability of space certificate from a Public Bonded Warehouse is not a precondition to consider or grant a licence for a Private Bonded Warehouse in the same area; applications must be evaluated and decided on their individual merits without regard to space availability in the Public Bonded Warehouse.
166/77/95-CX - 29-12-1995 Central Excise
Central Excise - Classification of Coconut Oil packed in small containers - Clarification regarding
Show AI Summary
Product classification of coconut oil: permitted antioxidants used only to prevent rancidity do not change tariff classification.
Coconut oil packed in small containers is classifiable as a cosmetic preparation if labels indicate hair application or if additives or processes make it a preparation for use on hair. Antioxidants permitted under Rule 59 of the Prevention of Food Adulteration Rules, when used solely to prevent rancidity, do not by themselves alter the tariff classification of coconut oil as a fixed vegetable oil.
134/95 - 29-12-1995 Customs
HSN 1996- Amendment to the First Schedule to the Customs Tariff Act, 1975- Implementation
Show AI Summary
Tariff classification changes preserve existing customs duty rates on reclassified goods, with limited specified reductions.
HSN 1996 reclassification effective 1 January 1996 reallocates items across chapters/headings. Three consequential exemption notifications were issued to maintain existing effective basic customs duty rates despite classification changes, and customs officers are instructed not to alter duty in assessment on the basis of reclassification alone. Three items-dairy spreads, certain frozen roots and tubers, and oaknut/chestnut extracts-will attract reduced duties or preferential rates on reclassification where specified preferential territories apply. Any unforeseen changes in effective duty must be reported immediately to the Board for remedial action.
133/95 - 22-12-1995 Customs
ICDs/CFSs-Simplified Procedure
Show AI Summary
Customs area designation streamlines establishment and notification of ICDs/CFSs with simplified selection and verification procedures.
Commissioners of Customs are authorised to declare CFSs as Customs areas under Section 8, after assessing need, security, suitability and credibility, inviting public proposals where appropriate, and consulting regional committees or trade; private and public sector applicants may be considered, financial standing must be verified per existing Board guidance, selection made by the Commissioner in consultation with the regional investigative office and a constituted committee, and application format follows the Board's earlier letter, with these instructions superseding inconsistent prior guidance.
132/95 - 22-12-1995 Customs
In- bond Manufacture- New Guidelines
Show AI Summary
In-bond manufacture facility: delegation to commissioners with export-orientation, customs supervision, security and compliance required.
Commissioners are authorised to grant in-bond Manufacture facility under section 65, assessing export-orientation by comparing manufactured, exported, and domestically retained values; operations must remain under customs supervision on a cost-recovery basis. Grants require financial security, applicant credibility, suitable and secured premises, absence of recent duty evasion, and compliance with the Manufacture and Other Operations in Warehouse Regulations, 1966.
732 - 20-12-1995 Income Tax
Whether in cases where no tax is payable in India, the Assessing Officer shall be competent to issue an annual ‘No Objection Certificate’, valid for a year, in respect of taxation of ship­ping profits under section 172, after carefully verifying ap­plicability of relevant provisions concerning taxation of ship­ping profits in double taxation agreement with country of which owner or charterer is resident
Show AI Summary
No Objection Certificate for shipping profits enables annual exemption where DTAA assigns taxation to the owner's residence, subject to verification.
The Board permits the Assessing Officer to issue an annual No Objection Certificate, valid for one year, when a DTAA assigns taxation of shipping profits to the country of residence so that no tax is payable in India; the AO must verify DTAA applicability, ensure the enterprise is engaged exclusively in international traffic as defined in the DTAA, and obtain an undertaking that none of its ships will operate in non-international traffic during the NOC period.

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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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