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    06/01/95 - 02-05-1995 Service Tax
    Service tax on insurance - issues raised by united insurance co. Reg.
    120/31/95 CX - 01-05-1995 Central Excise
    Devising the procedure/amendment of Rule where inputs on account of being defective are returned to the supplier of inputs as the trade has represente...
    044/95 - 01-05-1995 Customs
    Carnet-de-passage - New Form
    704 - 28-04-1995 Income Tax
    Transactions in securities--Determination of the date of transfer and holding period for the purpose of capital gains--Instructions regarding
    043/95 - 26-04-1995 Customs
    Detection of Explosives and other war materials in imported consignments of heavy melting scrap - Procedure for disposal regarding
    119/30/95-CX - 25-04-1995 Central Excise
    Denial of Central Excise duty exemption to unregistered S.S.I./ tiny units for the period from 1-4-1992 to 21-5-1992 - Collection of information for i...
    118/29/95-CX - 25-04-1995 Central Excise
    CVC's advice for need to change the system of approving of Price Lists - Regarding
    042/95 - 24-04-1995 Customs
    local Customs instructions at Bombay Airport to Air India not to allow any through traffic via Bombay to any other points in India
    045/95 - 19-04-1995 Customs
    Supermizer - SMX
    041/95 - 19-04-1995 Customs
    Foreign travel tax - Revision of forms
    703 - 18-04-1995 Income Tax
    Set off of losses of firms for the assessment year 1993-94--Interpretation of the new section 75 of the Income-tax Act, 1961
    040/95 - 18-04-1995 Customs
    Statement of Monthly Report in respect of IATT Collection and Collection charges paid to the Airlines
    039/95 - 18-04-1995 Customs
    DTA sale by EOUs etc. of Import Negative List items - No 50% duty concession
    037/95 - 18-04-1995 Customs
    Software technology park units import for training
    117/28/95-CX - 17-04-1995 Central Excise
    Dutiability of Car Mattings made from non-woven materials in roll form - Regarding
    036/95 - 10-04-1995 Customs
    import Manifest (Vessels) Amendment Regulations, 1995 - Instructions regarding
    035/95 - 07-04-1995 Customs
    Renewal of warehousing licence may be done by Collectors
    116/27/95-CX - 06-04-1995 Central Excise
    Issue of certificates by Central Excise Officer regarding non-availment of Modvat Credit - Clarification regarding
    115/26/95-CX - 06-04-1995 Central Excise
    Fabrics woven form bleached, dyed yarn - Dutiability - Regarding
    034/95 - 06-04-1995 Customs
    Duty Drawback-Revised Procedure for drawal of samples
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06/01/95 - 02-05-1995 Service Tax
Service tax on insurance - issues raised by united insurance co. Reg.
Show AI Summary
Service tax on insurance refunds seeks procedural relief for bulk adjustment and clarity under Section 11-B.
M/s United Insurance Co. Ltd. seeks simplification allowing adjustment of premium refunds against future service tax liabilities and tax adjustments tied to premium reconciliations. They identify three refund types-pro-rata refunds on mid-term cancellations, provisional premium reconciliations, and book reversals for dishonoured payments-that generate frequent refund claims. The Board requests comments on whether existing procedures and documentation under Section 11-B of the Central Excise & Salt Act, 1944 are adequate for bulk disposal or whether separate procedures and amended formats are required.
120/31/95 CX - 01-05-1995 Central Excise
Devising the procedure/amendment of Rule where inputs on account of being defective are returned to the supplier of inputs as the trade has represented that in such cases, invoices cannot be issued - Point No. 5 of the Principal Collector's Conference held on 20th/21st January, 1955 - Regarding
Show AI Summary
Return of defective inputs: use return-challan movement without accounting entries, with safeguards to protect revenue.
The existing return-challan procedure is applicable for returning defective inputs to suppliers, allowing movement on designated challans without making credit or debit entries in the buyer's RG 23A Part-II account; revenue safeguards must be implemented where returned inputs are not received back by the manufacturer and trade and field formations are to be informed.
044/95 - 01-05-1995 Customs
Carnet-de-passage - New Form
Show AI Summary
Carnet-de-passage new format: field formations must familiarise for smooth acceptance and to avoid inconvenience to holders.
Federation of Indian Automobile Associations will continue guaranteeing the AIT/FIA Carnet-de-Passage in a new prescribed format; customs field formations are directed to familiarise themselves with the revised document, with a specimen enclosed, to ensure acceptance and avoid confusion or inconvenience to carnet holders visiting India.
704 - 28-04-1995 Income Tax
Transactions in securities--Determination of the date of transfer and holding period for the purpose of capital gains--Instructions regarding
Show AI Summary
Date of transfer for securities: broker's note or contract date governs holding period and FIFO applies to multiple lots.
Determination of the date of transfer for securities transacted through stock exchanges is the date of the broker's note for sellers and purchasers, provided delivery of shares and transfer deeds follow; for direct party sales, the declared contract date governs subject to actual delivery. Where purchases occurred in multiple lots and scrips cannot be correlated, the FIFO method determines holding periods, and indexation for long-term gains is applied accordingly.
043/95 - 26-04-1995 Customs
Detection of Explosives and other war materials in imported consignments of heavy melting scrap - Procedure for disposal regarding
Show AI Summary
Detection of explosives in imported scrap: Customs must notify police, who secure Defence or specialist disposal assistance.
Customs must inform local Police upon detection of explosives in imported heavy melting scrap; the Police shall contact Defence authorities or an alternative specialist agency for disposal and may seek Ministry of Home Affairs assistance if expertise is unavailable. Import controls require foreign suppliers to provide pre-shipment inspection certification, a supplier certificate attesting absence of arms or explosives, and the contract copy with undertakings; designated agencies for inspection are set out in the public notice. Officers must regulate scrap imports and follow prescribed disposal procedures, reporting difficulties to the Board.
119/30/95-CX - 25-04-1995 Central Excise
Denial of Central Excise duty exemption to unregistered S.S.I./ tiny units for the period from 1-4-1992 to 21-5-1992 - Collection of information for invoking the provisions of Section 11C - Regarding
Show AI Summary
Denial of excise exemption to unregistered small-scale units; no invocation of Section 11C and report requested.
Denial of Central Excise duty exemption to unregistered small-scale/tiny units for the period 1-4-1992 to 21-5-1992 is the issue; on examination there is no case to invoke Section 11C, and field formations are directed to take necessary action and furnish their report to the Board.
118/29/95-CX - 25-04-1995 Central Excise
CVC's advice for need to change the system of approving of Price Lists - Regarding
Show AI Summary
Price list approval reform urged: adopt invoice-based assessment to improve price monitoring and verification.
Reform the price-list approval system by adopting invoice-based assessment as the basis for evaluation, enabling contemporaneous data collection, systematic monitoring of price movements, and targeted verification of sale prices to support compliance and vigilance functions.
042/95 - 24-04-1995 Customs
local Customs instructions at Bombay Airport to Air India not to allow any through traffic via Bombay to any other points in India
Show AI Summary
Transit passenger facilitation at Bombay airport: through-traffic and interlining allowed subject to manifesting and transit lounge rules.
The Collector of Customs at Bombay Airport permits a controlled transit passenger facility allowing passengers arriving from overseas to transit to notified domestic customs airports with interlined baggage for final-destination clearance, provided they are manifested as direct transit passengers, remain in the transit lounge until boarding their connecting flight within 24 hours, and their checked baggage is tagged to show final destination; all such transit baggage remains in customs custody.
045/95 - 19-04-1995 Customs
Supermizer - SMX
Show AI Summary
Automatic regulator classification for motor control apparatus where measurement and active power factor regulation dictate tariff placement.
The Supermizer SMX comprises converter/inverter elements together with measuring, control and operator devices that rectify AC to DC, invert to variable AC and actively control the induction motor's power factor by comparing actual and preset values. Because it incorporates measurement and regulation functions intended to stabilise an electrical quality, it is not a mere electrical static converter but falls within the concept of automatic regulators of electrical quantities and is classifiable accordingly; classification as a plain static converter is excluded under the General Interpretative Rules.
041/95 - 19-04-1995 Customs
Foreign travel tax - Revision of forms
Show AI Summary
Foreign travel tax reporting requires monthly submission on new FTT forms, with financial year reporting and carrier-specific collection monitoring.
The Board has replaced three prior FTT forms with two new forms: Form I (Part A for monthly collections by carrier-including gross deposits, refunds, net and progressive collections; Part B for month end outstanding amounts, deposits against outstanding dues, period wise balances and recovery action) and Form II (monitoring utilisation of collection charges, carrier claims, payments and outstanding amounts). These forms must be submitted monthly on a financial year basis and certified by the Assistant Collector (Customs).
703 - 18-04-1995 Income Tax
Set off of losses of firms for the assessment year 1993-94--Interpretation of the new section 75 of the Income-tax Act, 1961
Show AI Summary
Set off of unabsorbed partner losses allowed against firm income, permitting set off under sections 70 and 71.
Unabsorbed business losses apportioned to partners for earlier years shall be brought back to the firm for set off if the partner continues in the firm, and may be carried forward and set off under the statutory carry forward and set off provisions; the administration directs that set off under the provisions permitting inter head adjustments may be allowed in the hands of the firm for assessment year 1993-94.
040/95 - 18-04-1995 Customs
Statement of Monthly Report in respect of IATT Collection and Collection charges paid to the Airlines
Show AI Summary
Inland Air Travel Tax reporting required monthly; airlines must submit prescribed collection and charge statements to customs.
Mandatory monthly submission of Form I (Part A: month-wise Inland Air Travel Tax receipts, arrears, refunds, net and progressive collections; Part B: month end outstanding liabilities and recovery actions) and Form II (collection charges claimed, payments, outstanding amounts and progressive totals), each signed by the Assistant Collector (Customs), for administrative and budgetary monitoring.
039/95 - 18-04-1995 Customs
DTA sale by EOUs etc. of Import Negative List items - No 50% duty concession
Show AI Summary
Duty concession removal for import negative items alters DTA clearance liability and triggers administrative compliance obligations.
Items on the Negative list of imports are not eligible for the 50% concessional basic customs duty and additional customs duty on DTA clearances from EPZ/100% EOU/EHTP/STP units; clearances from the effective date must be reviewed and demands for the duty differential issued and collected. Administrative steps include notifying Assistant Collectors and Superintendents, compiling unit wise lists linking manufactured goods to the Negative list, and using a nodal Collector to transmit any future changes in the Negative list to Principal Collectors and supervisory officers for dissemination.
037/95 - 18-04-1995 Customs
Software technology park units import for training
Show AI Summary
Permissibility of STP imports: import allowed for export obligation, with later in unit training use acceptable under notification conditions.
Imports of equipment by STP units should be permitted under the relevant customs notification when the declared intention at import is to fulfil STP export obligations; subsequent use of such equipment for training within the STP unit is acceptable provided training is confined inside the unit and notification conditions are observed.
117/28/95-CX - 17-04-1995 Central Excise
Dutiability of Car Mattings made from non-woven materials in roll form - Regarding
Show AI Summary
Central Excise Duty now applies at both roll clearance and finished car matting manufacture after Modvat extension.
The circular clarifies that conversion of non-woven floor-covering rolls into car mattings produces distinct marketable products, creating separate liabilities: Central Excise Duty is payable on non-woven material in rolls when cleared from the factory and again on car mattings subsequently manufactured from those duty-paid rolls; earlier contrary guidance is withdrawn and assessments are to follow these revised instructions.
036/95 - 10-04-1995 Customs
import Manifest (Vessels) Amendment Regulations, 1995 - Instructions regarding
Show AI Summary
Import manifest forms update: standardized vessel entry formats required; many non customs certificates no longer mandated for filing.
Amendment revises and standardizes forms for vessel manifests, introduces a new entry application, and prescribes exact sizes and box specifications aligned with IMO FAL; several previously required certificates need no longer be filed separately with Customs though their information must be included in the prescribed forms, while certain specified declarations and certificates must continue to be accepted. Collectors must notify stakeholders, issue notices and standing orders, and ensure departmental adherence to the new formats and implementation timetable.
035/95 - 07-04-1995 Customs
Renewal of warehousing licence may be done by Collectors
Show AI Summary
Renewal of private bonded warehouse licences can be handled by Collectors, expediting decisions and easing trade delays.
The Board states that once a private bonded warehouse licence has been granted, subsequent renewals need not be referred to the Board and may be considered and decided by the Collectors to expedite renewal requests and reduce hardship to trade.
116/27/95-CX - 06-04-1995 Central Excise
Issue of certificates by Central Excise Officer regarding non-availment of Modvat Credit - Clarification regarding
Show AI Summary
Non availment of Modvat credit: certificates by range superintendent enable duty free imports after verification of excise records.
Where an exporter requests certification that no input stage Modvat credit was availed for goods exported under AR4/AR4A, the Range Superintendent may, after verifying RG23A records, RT 12 returns and the Range's AR4/AR4A copy, issue a certificate on the exporter's AR4/AR4A or an attested copy stating only whether any input stage duty credit was taken; certificates may be issued if credit was reversed before final clearance but not where reversal occurred after clearance.
115/26/95-CX - 06-04-1995 Central Excise
Fabrics woven form bleached, dyed yarn - Dutiability - Regarding
Show AI Summary
Classification of woven fabrics from bleached or dyed yarn: unprocessed fabrics remain classified as not subjected to any process.
Fabrics woven from bleached or dyed yarn but not themselves processed fall under the sub heading for fabrics not subjected to any process; duty assessment follows the fabric's processing status, not the prior treatment of yarn.
034/95 - 06-04-1995 Customs
Duty Drawback-Revised Procedure for drawal of samples
Show AI Summary
Duty drawback sampling thresholds set: small consignments exempt, medium sampled by product criteria, large require samples if not visually clear.
Introduces monetary thresholds and product-based rules for drawal of export samples for duty drawback: consignments below a low-value threshold are exempt; mid-value consignments are sampled according to product category-brand-name annually, generic-with-brand-rates semi-annually, and specification-based items usually each consignment unless acceptable technical certification allows semi-annual sampling; high-value consignments require samples where admissibility cannot be determined visually. Special exception allows waiving routine sampling for visually identifiable 100% cotton knitwear, with random or intelligence-based sampling retained.

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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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