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    94/5/95-CX - 23-01-1995 Central Excise
    Central Excise - Manufacture of cast iron powder out of cast iron granules (72.05) / cast iron and borings (72.04) - Whether the process involved amou...
    1921/1995 - 23-01-1995 Income Tax
    Selective filing of appeals before ITAT.
    008/95 - 23-01-1995 Customs
    Imported goods Adjudication by Collector of goods valued above Rs. 10 Lakhs
    93/4/95-CX - 18-01-1995 Central Excise
    Central Excise - Levy of additional excise duty under Finance Act 1985 on T.V. Sets exported under Rule 13 of the Central Excise Rules - Withdrawal of...
    005/95 - 18-01-1995 Customs
    Encyclopedia Britannica 1994 entry prohibited
    92/3/95-CX - 17-01-1995 Central Excise
    Central Excise - Classification / excisability of three wheeled auto rickshaws meant for transport of goods - Applicability of Notification No. 162/86...
    91/2/95-CX - 13-01-1995 Central Excise
    Central Excise - Garnetting / Carding processes on waste of filaments/ waste of staple fibres falling under Chapter 54 and 55 of CETA, 1985 - Whether ...
    004/95 - 12-01-1995 Customs
    TR Rules - Diplomatic and other Personnel Recall in Public interest - Ad hoc relief in duty on baggage
    003/95 - 12-01-1995 Customs
    Fire arms import under baggage / TR Rules
    002/95 - 11-01-1995 Customs
    Duty free import of items specified in the input-output norms for writing instruments
    001/95 - 04-01-1995 Customs
    Advance Licence - Instructions for verification of SBs covering exports
    90/1/95-CX - 03-01-1995 Central Excise
    Clarification regarding Notification No. 64/94-C.E. (N.T.), dated 7-11-1994
    88/88/94-CX - 26-12-1994 Central Excise
    Modvat credit of duty paid on Capital Goods
    698 - 26-12-1994 Income Tax
    Finance (no. 2) Act, 1991 - Explanatory notes on the provisions relating to Direct Taxes (circular no. 621) corrigendum to para 22.3 - regarding
    87/87/94-CX - 26-12-1994 Central Excise
    Exports without payment of Central Excise Duty in bond under Rule 13(1)(a) - Procedure regarding
    85/85/94-CX - 22-12-1994 Central Excise
    Central Excise - Forwarding a copy of the Notification No. 68/94 - Central Excise (N.T.), dated 19-12-1994
    5208/1994 - 22-12-1994 Income Tax
    Depreciation on renewable energy devices.
    86/86/94-CX - 22-12-1994 Central Excise
    Distribution of Iron & Steel and products thereof from SAIL's duty paid stockyard - Issuance of invoice in prescribed format and maintenance of the pr...
    5207/1994 - 21-12-1994 Income Tax
    Cases selected for scrutiny.
    84/84/94-CX - 20-12-1994 Central Excise
    Classification of Aqua Mineral Treated Water under Central Excise Tariff - Regarding
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94/5/95-CX - 23-01-1995 Central Excise
Central Excise - Manufacture of cast iron powder out of cast iron granules (72.05) / cast iron and borings (72.04) - Whether the process involved amounts to manufacture - Clarification regarding
Show AI Summary
Manufacture classification: conversion of cast iron granules into powder treated as manufacture, making product dutiable.
Conversion of cast iron granules, turnings or borings into cast iron powder by magnetic separation, pulverisation and sieving changes the product's character and end use; under the Section and Chapter Notes distinguishing granules, powders and waste, that conversion amounts to manufacture and the resulting cast iron powder is dutiable.
1921/1995 - 23-01-1995 Income Tax
Selective filing of appeals before ITAT.
Show AI Summary
Selective filing of appeals: limit departmental appeals, defer to CIT(A) factual findings unless perverse, and enforce review reporting.
Mandate selective filing of appeals: appeals to appellate tribunals must be filed only after careful scrutiny, complying with existing instructions on monetary limits and accepting CIT (Appeals) findings of fact unless perverse. CCITs/DGITs must perform monthly reviews of appeals on questions of fact and samples of others, submit consolidated statistical quarterly review results by the prescribed deadline, and thereafter furnish quarterly reports by the end of the following month.
008/95 - 23-01-1995 Customs
Imported goods Adjudication by Collector of goods valued above Rs. 10 Lakhs
Show AI Summary
Value threshold for customs adjudication requires Collector to handle cases when post investigation value exceeds declared value.
Cases of under valuation of imported goods must be adjudicated by the Collector of Customs when the value of the offending goods ascertained after investigation exceeds the statutory threshold, even if the value declared by the importer was below that threshold; Additional and Deputy Collectors must not adjudicate such matters.
93/4/95-CX - 18-01-1995 Central Excise
Central Excise - Levy of additional excise duty under Finance Act 1985 on T.V. Sets exported under Rule 13 of the Central Excise Rules - Withdrawal of Instructions regarding
Show AI Summary
Additional excise duty on exported TV sets is not chargeable; export consignments should not attract AED and prior guidance is withdrawn.
Levy of Additional Excise Duty on television sets was imposed in lieu of a domestic licence fee and does not extend to exported sets; demands for AED on exported TVs are unsustainable, pending assessments should be finalised accordingly, and prior circulars instructing levy on exports are withdrawn.
005/95 - 18-01-1995 Customs
Encyclopedia Britannica 1994 entry prohibited
Show AI Summary
Import prohibition: cartographic inaccuracies depicting disputed territories bar entry under customs import restrictions.
The government directed customs to refuse entry to the specified encyclopedia edition because certain maps depict Jammu & Kashmir and Arunachal Pradesh as "Occupied by India," and, in consultation with the Ministry of Home Affairs, instructed denial of import under the applicable customs notification with suitable action by authorities.
92/3/95-CX - 17-01-1995 Central Excise
Central Excise - Classification / excisability of three wheeled auto rickshaws meant for transport of goods - Applicability of Notification No. 162/86-C.E. (Sl. No. 5) - Clarification regarding
Show AI Summary
Concessional classification of three-wheeled auto rickshaws covers goods vehicles where they meet tariff heading criteria.
The concessional entry in Notification No. 162/86-C.E. extends to three-wheeled auto rickshaws and chassis that satisfy the description of being three-wheeled and that fall under any of the tariff headings listed at Sl. No. 5, including the heading for motor vehicles for the transport of goods; goods-carrying three-wheeled rickshaws such as delivery vans, pick-up vans and auto-trailers qualify where the tariff description is met, and field formations should settle pending disputes accordingly.
91/2/95-CX - 13-01-1995 Central Excise
Central Excise - Garnetting / Carding processes on waste of filaments/ waste of staple fibres falling under Chapter 54 and 55 of CETA, 1985 - Whether amounts to manufacture within the meaning of Section 2(f) of the CESA, 1944 - Clarification regarding
Show AI Summary
Garnetting and carding of duty paid textile waste do not constitute manufacture, so no further excise duty is leviable.
Garnetting restores twisted thread waste to a fluffy fibrous condition and carding aligns staple and waste fibres into web or sliver; both primarily disentangle and restore fibres. The Board clarifies that these processes applied to duty-paid waste of filaments and staple fibres do not amount to manufacture for central excise purposes and therefore do not attract further excise duty on the resulting material; pending assessments and disputes should be finalised on this basis.
004/95 - 12-01-1995 Customs
TR Rules - Diplomatic and other Personnel Recall in Public interest - Ad hoc relief in duty on baggage
Show AI Summary
Diplomatic baggage: Baggage Rules govern clearance; ad hoc duty exemptions may be considered for premature recalls.
Clearance of baggage of diplomatic officers and other central government officials on return to India is governed by the Baggage Rules, 1994; earlier 1951 instructions are withdrawn. In specified cases where the Baggage Rules do not provide appropriate duty relief, such as Transfer of Residence for officials recalled prematurely in the public interest, the Ministry of Finance will consider ad hoc exemptions on merits.
003/95 - 12-01-1995 Customs
Fire arms import under baggage / TR Rules
Show AI Summary
Import of firearm restricted; one firearm allowed on transfer of residence subject to baggage rule conditions and non disposal.
Import of firearms is prohibited under the Exim Policy, but a narrow administrative exception permits one firearm to persons transferring residence to India who satisfy baggage/instruction conditions; that firearm may not be disposed of during the holder's lifetime, and no additional firearm may be imported under other Baggage Rules provisions.
002/95 - 11-01-1995 Customs
Duty free import of items specified in the input-output norms for writing instruments
Show AI Summary
Duty-free import flexibility extended to writing instruments, subject to actual user condition and restricted transferability.
Notification 199/94 extends duty free import of inputs listed in input output norms for writing instruments under the Value Based Advance Licensing scheme, permitting imports without direct nexus between export product and imported materials. It imposes an actual user condition: transferability or disposal endorsements are allowed only to manufacturers of writing instruments upon fulfillment of export obligations. Field officers must ensure compliance and disallow concessions, demand duties and notify licensing authorities where transfers reach non manufacturers.
001/95 - 04-01-1995 Customs
Advance Licence - Instructions for verification of SBs covering exports
Show AI Summary
Advance Licence verification: shipping bills must include scheme specific AR 4 declarations and Central Excise certification before processing.
Processing of shipping bills under Duty Exemption schemes requires furnishing the Ministry's specified declarations and an AR-4 that names the export scheme and contains a Central Excise Superintendent certified declaration on availment of Central Excise rule benefits; merchant exporters and Self Removal cases must produce equivalent AR-4 certifications, and where manufacturers are outside Central Excise control a territorial Superintendent's certificate must accompany the shipping bill.
90/1/95-CX - 03-01-1995 Central Excise
Clarification regarding Notification No. 64/94-C.E. (N.T.), dated 7-11-1994
Show AI Summary
Modvat credit entitlement clarified: invoices issued by specified persons up to the year-end accepted for credit regularisation.
Modvat credit may be regularised for inputs in stock where invoices were issued by specified persons during the transitional period, if permissible under the controlling notification. The Board clarifies that its circular and notification allow Assistant Collectors to accept specified documents issued up to the end of the calendar year, and that credit under the rule may be allowed where invoices were issued by the specified persons up to year-end.
88/88/94-CX - 26-12-1994 Central Excise
Modvat credit of duty paid on Capital Goods
Show AI Summary
Modvat credit on capital goods restricted until factory commences production; credit usable only for duty on manufactured output.
Modvat credit on duty paid for capital goods is allowable only when those capital goods enter into production; manufacturers must file the declaration under Rule 57Q but may avail the credit only after the factory commences production and is registered, and such credit can be utilised solely for payment of duty on goods manufactured and cleared by that factory.
698 - 26-12-1994 Income Tax
Finance (no. 2) Act, 1991 - Explanatory notes on the provisions relating to Direct Taxes (circular no. 621) corrigendum to para 22.3 - regarding
Show AI Summary
Section 43D effective date corrected: provision applies from 1-4-1991 and to assessment year 1991-92 onward.
Corrigendum corrects that Section 43D of the Income-tax Act, 1961 came into force w.e.f. 1-4-1991 and applies in relation to assessment year 1991-92 and subsequent years, amending the inadvertent statement in para 22.3 of Board's Circular No.621.
87/87/94-CX - 26-12-1994 Central Excise
Exports without payment of Central Excise Duty in bond under Rule 13(1)(a) - Procedure regarding
Show AI Summary
Bond based exports without Central Excise Duty: execute prescribed bond, file AR4, and submit proof of export to discharge the bond.
Exports without payment of Central Excise Duty are permitted under a bond regime requiring execution of prescribed bonds (B, B 1, B 16), filing Form AR 4 in six copies, and submission of specified proof of export documents to the authority before whom the bond was executed. Consolidated B 1 general bonds require maintenance of a running bond account and allow block transfers between authorities; proof admission, short shipment demands, diversion for home consumption, re entry and recovery procedures are specified, with supervisory sealing, sampling and AR 4 disposal rules.
85/85/94-CX - 22-12-1994 Central Excise
Central Excise - Forwarding a copy of the Notification No. 68/94 - Central Excise (N.T.), dated 19-12-1994
Show AI Summary
Inter-warehousing movement without payment of duty extended to specified locations per notification, requiring acknowledgement for implementation.
Extension of inter-warehousing movement without payment of duty for mineral oil products to and from Bangalore, including Devangunthi and Yelahanka, is effected by Notification No. 68/94 - Central Excise (N.T.), dated 19-12-1994; the circular forwards that notification to implementing officers and requests acknowledgment of receipt to facilitate application of the excise duty exemption for warehousing transfers.
5208/1994 - 22-12-1994 Income Tax
Depreciation on renewable energy devices.
Show AI Summary
Depreciation on renewable energy devices requires verification to prevent misuse; certification and selective surveys ordered
100 percent depreciation is allowable for windmills and specially designed wind-energy devices. The Board notes suspected misuse by collusive inflation of machinery prices and by claiming depreciation without physical installation. It directs that scrutiny must fully verify these aspects before allowing claims, requires administrative Ministry certification where appropriate, permits selective surveys to verify compliance, and instructs tax administration to coordinate and act to prevent misuse.
86/86/94-CX - 22-12-1994 Central Excise
Distribution of Iron & Steel and products thereof from SAIL's duty paid stockyard - Issuance of invoice in prescribed format and maintenance of the prescribed Register - Reference from SAIL, Calcutta - Regarding
Show AI Summary
Invoice requirements for duty paid stockyard distributions: despatch advice acceptable if depot registered and Modvat details included.
Distribution of iron and steel from a duty paid stockyard may proceed on a despatch advice or challan showing value, payment of duty and other particulars required under the Central Excise Rules. The assessee may issue the invoice from a depot recognised for Modvat credit, provided that depot is registered and the invoice contains the particulars required by the prescribed invoice provision, with maintenance of the prescribed register for such movements.
5207/1994 - 21-12-1994 Income Tax
Cases selected for scrutiny.
Show AI Summary
Confidentiality of taxpayer information: only acknowledgment numbers and assessment years may be posted, duly authenticated and updated.
A.Os. must not display names, addresses, returned incomes or other identifying particulars of taxpayers selected for scrutiny; such displays must be removed. Only lists of acknowledgment numbers and assessment years may be posted, containing no other information, authenticated by Assessing Officers' signatures and updated periodically to preserve confidentiality while ensuring transparency.
84/84/94-CX - 20-12-1994 Central Excise
Classification of Aqua Mineral Treated Water under Central Excise Tariff - Regarding
Show AI Summary
Mineral water classification: adding mineral salts to treated potable water renders the product excisable under tariff rules.
Where purified potable water has mineral salt(s) added after purification (including any demineralisation and subsequent addition of minerals), the resultant product is to be classified as mineral water and is excisable under the Central Excise Tariff heading for mineral water; the circular removes the prior trade-name reference used in earlier guidance.

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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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