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    159/70/95-CX - 29-11-1995 Central Excise
    Representation from M/s. Hindalco Industries Limited, Bombay regarding the problem being faced by them under Notification No. 23/95-C.E. (N.T.)
    122/95 - 28-11-1995 Customs
    EOUs/ EPZ Units- Policy issues to be referred to CBEC before issue of Show Cause Notice
    121/95 - 23-11-1995 Customs
    Engg. Product Export Scheme - Modvat permitted on inputs - Spares Import allowed
    120/95 - 23-11-1995 Customs
    EPCG / Advance Licences - Third Party Exports can be counted towards Export Obligation
    119/95 - 22-11-1995 Customs
    Grant of Private Bonded warehouse licence in SEEPZ - Asstt. Comm. authorised to grant the licence
    158/69/95-CX - 21-11-1995 Central Excise
    Notification No. 35/95 dated 16-3-1995 as amended by Notification No. 84/95 dated 18-5-1995 - Dutiability of texturised and dyed yarn made from duty p...
    118/95 - 21-11-1995 Customs
    Relaxation of period for filing of Drawback claims under rule 13 of the Customs and Central Excise Duties Drawback Rules, 1995
    1661/1995 - 18-11-1995 Income Tax
    Prosecution establishment expenses in case of compounding of offences.
    157/68/95-CX - 17-11-1995 Central Excise
    Availing of credit on duplicate copy of Bill of Entry generated on EDI systems - Regarding
    156/67/95-CX - 17-11-1995 Central Excise
    Disputes between CBEC and PSUs - Clearance by the Committee on Disputes - Implementation of decisions - Regarding
    117/95 - 17-11-1995 Customs
    DEEC -Issue of TRA for imports under DEEC further clarification
    116/95 - 16-11-1995 Customs
    Customs Tariff New HS Code Effective from January 1996
    115/95 - 08-11-1995 Customs
    Pass Book Scheme - Clarification on operations of New Scheme amended by Notif. No. 115/95-Cus
    114/95 - 02-11-1995 Customs
    Perishable goods for warehousing
    729 - 01-11-1995 Income Tax
    Benefit of section 80HHC for export of processed minerals--Clarification regarding export of cut and polished dimensional blocks, granite or other roc...
    112/95 - 31-10-1995 Customs
    Toner Cartridges for Laser Printers and Ink Cartridges for Ink Jet Printers - Indicative prices for Customs Valuation
    728 - 30-10-1995 Income Tax
    Deduction of tax at source under section 195 of the Income-tax Act, 1961--Correct rates of tax applicable--Regarding
    63 - 30-10-1995 Income Tax
    Modification in the format of Notice under Section 148 of the Income-tax Act, 1961 (ITNS-34).
    727 - 27-10-1995 Income Tax
    Expenditure on food or beverages provided to the employees by employers--Extent to be treated as entertainment--Section 37(2) of the Income-tax Act, 1...
    5257/1995 - 27-10-1995 Income Tax
    Statutory tenants.
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159/70/95-CX - 29-11-1995 Central Excise
Representation from M/s. Hindalco Industries Limited, Bombay regarding the problem being faced by them under Notification No. 23/95-C.E. (N.T.)
Show AI Summary
Amount of duty per unit need not be stated for invoices with varied item prices when total duty is shown.
Where a single invoice contains multiple items with different prices but attracting the same duty rate, it is unnecessary to insist on stating the amount of duty per unit in the specified invoice entries because those entries will not match; however, the invoice must always state the total amount of duty paid both in words and figures.
122/95 - 28-11-1995 Customs
EOUs/ EPZ Units- Policy issues to be referred to CBEC before issue of Show Cause Notice
Show AI Summary
Referral of interpretive issues to the central board required before issuing show cause notices to prevent unsustainable allegations.
Interpretive disputes about duty free import eligibility, scope of exemption notifications, or other statutory or policy questions affecting EOU/EPZ units must be referred demi officially to the Board with supporting documents and examined; show cause notices on such issues should be issued only after the Board settles the legal position to avoid unsustainable allegations.
121/95 - 23-11-1995 Customs
Engg. Product Export Scheme - Modvat permitted on inputs - Spares Import allowed
Show AI Summary
Modvat entitlement on additional customs duty enabled; licences and imported inputs become transferable after supply obligations met.
Inputs imported under Value Based Advance Intermediate Licences will attract additional customs duty, and that additional duty may be claimed as Modvat credit on any inputs used in the manufacture of iron and steel intermediates. Spares for maintenance of capital goods may be imported up to five percent of the licence value subject to actual-use conditions. Licences and imported inputs (except spares and consumables) are transferable once supply obligations are met and the licence is endorsed; supplies to engineering exporters attract normal excise duty.
120/95 - 23-11-1995 Customs
EPCG / Advance Licences - Third Party Exports can be counted towards Export Obligation
Show AI Summary
Third party exports can satisfy export obligations where contractual terms, clear shipping documentation and joint liability are established.
Third party exports by Advance Licence and EPCG holders can be counted towards export obligations because singular terms in the Customs Act may include the plural. Such exports qualify only where there is a contractual agreement with the export order holder; Shipping Bills and export documents state third party export; Shipping Bills are jointly signed by licence-holder and export order holder; and both make a declaration accepting joint and several liability for defaults or fraud. Past cases may be accepted on satisfactory proof.
119/95 - 22-11-1995 Customs
Grant of Private Bonded warehouse licence in SEEPZ - Asstt. Comm. authorised to grant the licence
Show AI Summary
Delegation of licensing power to Assistant Commissioner expedites private bonded warehouse approvals with post-facto Commissioner oversight.
The Central Board directed that requests for grant of a private bonded warehouse licence in SEEPZ be decided by the Assistant Commissioner of Customs at SEEPZ to expedite bonding for units, subject to post-facto information being furnished to the Commissioner of Customs; local officers are to implement the Board's policy and take necessary action accordingly.
158/69/95-CX - 21-11-1995 Central Excise
Notification No. 35/95 dated 16-3-1995 as amended by Notification No. 84/95 dated 18-5-1995 - Dutiability of texturised and dyed yarn made from duty paid single yarn
Show AI Summary
Exemption availability: independent texturising and dyeing of purchased single yarn remains eligible for relief after interpretation.
The Board clarifies that units which purchase duty paid single yarn and only perform twisting/texturising followed by dyeing, printing, bleaching or mercerising are not to be treated as factories "having facilities (including plant and equipment) for producing single yarn" and therefore remain eligible for the exemption under Notification No. 35/95 as amended by Notification No. 84/95; field formations must not treat independent texturizers as spinners for excise denial.
118/95 - 21-11-1995 Customs
Relaxation of period for filing of Drawback claims under rule 13 of the Customs and Central Excise Duties Drawback Rules, 1995
Show AI Summary
Relaxation of filing period for drawback claims - Assistant Commissioners to allow extensions where delay arises from ignorance or sufficient cause.
Assistant Commissioners are instructed to liberally exercise the proviso power under rule 13(1) of the Customs and Central Excise Duties Drawback Rules, 1995 to permit late filing of drawback claims where exporters were prevented by sufficient cause, with ignorance of the new prescribed time limit to be accepted as a valid reason for delay and extensions granted accordingly, alongside mandated publicity to Export Promotion Councils, Trade Associations and commercial interests.
1661/1995 - 18-11-1995 Income Tax
Prosecution establishment expenses in case of compounding of offences.
Show AI Summary
Prosecution establishment expenses now charged in addition to compounding and litigation fees for income-tax offences.
Prosecution Establishment Expenses are required to be charged in addition to the compounding fee and litigation expenses when compounding offences under the Income-tax Act, to compensate the Department for prosecution-related time and resources; a graded fixed fee schedule applies according to the scale of tax involved, and these amounts are expressly additive to existing compounding and litigation charges.
157/68/95-CX - 17-11-1995 Central Excise
Availing of credit on duplicate copy of Bill of Entry generated on EDI systems - Regarding
Show AI Summary
Modvat credit documentation: duplicate EDI-generated Bill of Entry accepted for credit under Rule 57G via Rule 57H(4).
Exercising powers under Rule 57H(4), the Board prescribes the duplicate copy of the Bill of Entry generated on EDI systems as the document for allowing Modvat credit; pending cases should be decided accordingly and trade and field formations informed.
156/67/95-CX - 17-11-1995 Central Excise
Disputes between CBEC and PSUs - Clearance by the Committee on Disputes - Implementation of decisions - Regarding
Show AI Summary
Clearance by Committee on Disputes: parties must implement COD decisions and report compliance within thirty days.
Where the Committee on Disputes refuses permission for further litigation, appeals must be treated as withdrawn and tribunals/courts apprised so pending dues can be recovered; where other directions are given, minutes should be communicated to expedite proceedings. Concerned Commissioners must furnish compliance reports in the prescribed proforma-retrospectively within thirty days of this circular and for future COD minutes within a similar period.
117/95 - 17-11-1995 Customs
DEEC -Issue of TRA for imports under DEEC further clarification
Show AI Summary
Telegraphic Release Advice: air imports may receive TRA on proforma invoice, avoiding bill of lading insistence.
Customs may require production of the advance licence duly registered for debit, DEEC book Part I for correlation, and the commercial invoice for verification; insistence on Bill of Lading/Air Freight Bill at TRA stage is unnecessary because licence verification can be completed at the port/ICD of import. For air consignments, TRA may be issued on the basis of a proforma invoice, with debit effected at the port of registration of the licence/DEEC book; Customs Houses must issue public notices and standing orders accordingly.
116/95 - 16-11-1995 Customs
Customs Tariff New HS Code Effective from January 1996
Show AI Summary
Harmonised System amendments align the customs tariff, triggering classification reviews and reporting of duty-impacting reclassifications to authorities.
Amendments to the First Schedule of the Customs Tariff Act align the Indian tariff with the updated Harmonised System Nomenclature, comprising 393 changes across major sectors. The Board requires distribution of WCO explanatory annexures, lists of reclassified products, and delivery of training to assessing officers. Commissioners must review any reclassifications that alter duty incidence, report existing and revised classifications, affected notifications and proposed remedial measures to preserve prior effective duty levels, and submit these details to the Board within the specified timeframe.
115/95 - 08-11-1995 Customs
Pass Book Scheme - Clarification on operations of New Scheme amended by Notif. No. 115/95-Cus
Show AI Summary
Non-transferability of Pass Book credits restricts input-based customs credit to specified ports under value addition and quality conditions.
The amendment confines the Pass Book Scheme to specified ports and permits credit only for inputs listed in standard input-output norms with quantity restrictions, subject to declaration and proof of actual use and input quality. Credits are allowed at the basic Customs duty rate or applicable concessional rate, with valuation and duty rate fixed as at the date and place of the let export order; a value addition limit bars credit where inputs exceed seventy five percent of FOB value, and the Pass Book and its credits are non-transferable.
114/95 - 02-11-1995 Customs
Perishable goods for warehousing
Show AI Summary
Perishable goods designation: curtailed initial customs warehousing period under section 61, with commissioners empowered to reduce storage.
The circular adds Monothiomethyl to the illustrative list of perishable goods and directs Commissioners of Customs to assume primary responsibility for identifying goods likely to deteriorate and to notify reductions of the initial customs warehousing period to prevent spoilage, treating the circulated list as illustrative, not exhaustive.
729 - 01-11-1995 Income Tax
Benefit of section 80HHC for export of processed minerals--Clarification regarding export of cut and polished dimensional blocks, granite or other rocks
Show AI Summary
Section 80HHC benefit: exports of cut and polished granite dimensional blocks qualify where mechanical processing and value addition occur.
The Board clarifies that when rough granite is cut into dimensional blocks of uniform colour and size, it undergoes mechanical processing, dressing and polishing that remove natural flaws and constitute value addition; accordingly, profits from export of such dimensional granite blocks qualify for deduction under section 80HHC of the Income tax Act.
112/95 - 31-10-1995 Customs
Toner Cartridges for Laser Printers and Ink Cartridges for Ink Jet Printers - Indicative prices for Customs Valuation
Show AI Summary
Customs valuation: indicative minimum prices for printer toner cartridges to prevent under valuation and revenue loss.
The circular instructs customs officers to use industry supported indicative minimum import prices as the bare minimum for assessing duty on laser printer toner cartridges, ink jet cartridges, and photocopier toners, noting that cartridges contain substantial electronic and mechanical components that raise value; it directs use of manufacturers' invoicing and market price data as benchmarks, requires taking higher declared prices when available, and mandates circulation of the guidance to prevent revenue loss from under valuation.
728 - 30-10-1995 Income Tax
Deduction of tax at source under section 195 of the Income-tax Act, 1961--Correct rates of tax applicable--Regarding
Show AI Summary
Tax deduction at source rates: apply the Finance Act or treaty rate that favors the taxpayer for cross-border royalties.
Withholding on remittances such as royalties and technical fees must use the applicable rates in force: either the Finance Act rate for the year or the rate under the relevant Double Taxation Avoidance Agreement, and where a treaty is in force tax must be deducted at the rate more beneficial to the assessee.
63 - 30-10-1995 Income Tax
Modification in the format of Notice under Section 148 of the Income-tax Act, 1961 (ITNS-34).
Show AI Summary
Notice under Income-tax Act: revised ITNS format extends response period and updates officer titles and taxpayer contact points.
Modification to the notice format for assessments where income is believed to have escaped assessment: the response period is changed to "before the expiry of 31 days"; the first page designation is changed to "Assessing Officer"; the signing authority wording is revised to cite Deputy Commissioner/Commissioner/Chief Commissioner of Income-tax; and the second-page note directs taxpayers needing help to contact the Public Relations Officer, Income-tax Officer (Headquarters) or the Assessing Officer. The amended ITNS format is circulated for compliance.
727 - 27-10-1995 Income Tax
Expenditure on food or beverages provided to the employees by employers--Extent to be treated as entertainment--Section 37(2) of the Income-tax Act, 1961--Instructions regarding
Show AI Summary
Tax treatment of employer provided meals clarified: small daily meal cost paid directly to caterer not taxable to employee.
The circular modifies prior guidance on expenditure for food or beverages supplied to employees, treating such expenditure as entertainment expenditure and instructing assessing officers on its assessment. It substitutes the prior employee-tax statement with a provision that, where the employer pays the caterer, restaurant, eating place or canteen directly, the employee will not be taxed on a small daily meal benefit up to the prescribed administrative threshold, and directs officers to implement this concession.
5257/1995 - 27-10-1995 Income Tax
Statutory tenants.
Show AI Summary
Taxability of surrender consideration: statutory tenants' receipts treated as casual income and therefore taxable under income tax law.
The tribunal held that payments received by a statutory tenant under the Bombay Rent Act for surrendering possession cannot be treated as proceeds of a capital asset sale because the tenant lacks a transferable contractual interest; such receipts are casual and non-recurring income and are taxable under the Income tax Act.

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GST - States

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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