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Circulars
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72/72/94-CX - 02-11-1994 Central Excise
Notification Nos. 132/94-C.E., 133/94-C.E., 60/94-C.E. (N.T.), to 63/94- C.E. (N.T), all dated 21-10-1994 matter - Regarding
Show AI Summary
Modvat input credit specification expanded to include certain textile intermediates, restoring credit eligibility across manufacturing chains.
Modvat input credit eligibility has been clarified by designating specific textile intermediates as specified inputs or outputs so that duty credit flows through manufacturing chains. The circular lists four amendments specifying scoured and carded wool for woollen yarn, carded/combed cotton and cotton waste for spun yarn, unprocessed woollen fabrics for processed woollen fabrics, and covered rubber thread and covered spandex yarn for narrow woven fabrics, thereby removing practical obstacles to availing Modvat credit where intermediates previously were not listed.
40/94 - 31-10-1994 Customs
Consolidation facilities by Freight Forwarders/Steamer's Agents at common user areas
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Consolidation facilities by freight forwarders permitted at common user areas, subject to infrastructure standards and Customs staffing cost recovery.
Allowance of consolidation facilities by Freight Forwarders and Steamer's Agents is authorised at designated common user areas subject to Collector of Customs' permission, time-limited grant with review, and requirement that operators meet infrastructural standards. Applicants must provide full details to the Collector. Freight Forwarders and Steamers' Agents using the facility must bear the cost of Customs staff required for Customs examination and stuffing of cargo at those locations.
71/71/94-CX - 27-10-1994 Central Excise
Clarification regarding brand name provision in the general SSI Scheme under Notification No. 1/93
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Brand name provision applies only where branding shows a connection and is used in the course of trade, affecting exemption.
Clarification explains that the brand-name exclusion under Notification No. 1/93 applies only where (1) the brand indicates a connection between the goods and a person using that brand, and (2) that connection occurs in the course of trade. Goods made to order for a specific customer's further manufacture or items marked to prevent theft (and not sold in the open market) are not treated as branded for denying SSI exemption; whether a supply is "in the course of trade" is a factual determination.
70/70/94-CX - 24-10-1994 Central Excise
The manner of preparation of invoice under Rule 57GG - Regarding
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Invoice preparation under Rule 57GG: duplicate invoice required for Modvat credit and triplicate copy sent to Range Officer.
Duplicate invoice copy remains the basis for claiming Modvat input credit; Rule 52A's duplicate-copy requirement continues to apply and is to be applied mutatis mutandis to registered persons under the new invoice provision. Registered persons must issue invoices in the prescribed proforma and forward the triplicate copy to the Range Officer for comparison. If Modvat is wrongly availed on the original copy, action may be taken under the Act and Rules.
69/69/84-CX - 24-10-1994 Central Excise
Fraudulent availment of Modvat credit - Preventive measures - Regarding
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Fraudulent Modvat credit prevention: verify dealer premises and transport records before allowing credit transfer.
Directives require verification that Central Excise registration is not exploited merely to transfer Modvat credit by persons lacking proper business premises or arrangements for receipt, storage and onward despatch of excisable goods. Range officers, Audit and Preventive staff must check physical premises and transport/documentary records to ensure registered dealers actually deal in excisable goods and are not name lenders or fictitious entities; selective checks may be conducted with written permission of the jurisdictional Assistant Collector.
68/68/94-CX - 24-10-1994 Central Excise
Misuse of Modvat credit especially by using both original and duplicate copies of invoices, or by resorting to similar double credits against single consignment by falsification of documents by various methods - Instruction Regarding
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Modvat credit controls: duplicate invoices required; verify and penalise double credits and invoice falsification.
The Board warns that duplicate invoices are the prescribed basis for claiming Modvat credit and that original invoices may be used only exceptionally when duplicates are lost in transit with Assistant Collector approval. It directs immediate verification to detect credits taken on originals or double credits arising from falsified documents, and mandates action against both suppliers and recipients where improper credits are found, with instructions to field formations to ensure strict scrutiny and penal measures.
T No. 3/94 Indore - 19-10-1994 Service Tax
Service Tax — Regarding brokerage
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Service tax on stock-brokerage requires registration at the broker's main exchange; sub-brokers excluded, underwriting commissions exempt.
Service tax liability is tied to the stock-broker's registration with the exchange: a broker must register for service tax with the Collectorate corresponding to the exchange where the broker is registered and all offices of that broker are governed by that Collectorate; sub-brokers are not covered; brokers meeting the statutory definition are taxable even if an exchange lacks recognition; display of service tax separately on contract notes is recommended; underwriting commissions are not taxable as brokerage services.
67/67/94-CX - 19-10-1994 Central Excise
Issue of Show Cause Notice by Collector-I, instead of Collector-II in cases where Show Cause Notice is to be issued and adjudicated by Collector of Central Excise - Regarding
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Allocation of show cause notices: Collector I to issue and Collector II to adjudicate in affected collectorates.
Where a Collector II post exists in a collectorate, the administrative rule requires Collector I to issue Show Cause cum Demand Notices and Collector II to adjudicate those cases; field formations and trade interests are to be informed to standardise practice.
05/05/94 - 11-10-1994 Service Tax
Telephone Services Reg.: Registration, Payment of Tax and Filing of Returns Etc.
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Service tax collection procedures revised: registration, monthly reporting and specified booking or TR-6 payment mechanisms for telephone services.
Each DOT Secondary Switching Area (SSA) must register with the jurisdictional Collector of Central Excise, submit quarterly returns to that Collectorate, and intimate monthly collections by the fifth of the following month. DOT SSAs must book service tax receipts under the ledger head "0044-Service Tax-Service Tax on Telephone Billing" and credit them by the fifteenth of the following month; penal interest and penalties are to be classified under Other Receipts. MTNL Delhi and Bombay must register with their respective Collectorates, file quarterly returns, and pay service tax by TR-6 challan at nominated nationalized banks by the statutory due date.
CIRCULAR NO. 1/6/88-CL-V, - 10-10-1994 Companies Law
Clarification regarding amendment in Companies (Particulars of Employees) Rules, 1975
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Disclosure threshold under section 217(2A) changed, altering which employees must be reported in the Board's Report.
The Companies (Particulars of Employees) Rules, 1975 were amended to raise the salary-based eligibility for inclusion of employee names and particulars in the statement required under section 217(2A) of the Companies Act, 1956, thereby changing the monetary threshold that determines which employees must be disclosed in the Board's Report.
66/66/94-CX - 10-10-1994 Central Excise
Extending the benefit of Notification No. 1/93-C.E. to branded elastic tapes - Clarification regarding
Show AI Summary
Extension of exemption benefit to branded elastic tapes clarifies substitution of wording to include trade names for eligibility.
A corrigendum to para 2 of Circular No. 50/50/94-CX substitutes the words "of a manufacturer other than the SSI manufacturer" with "or trade name of another person", clarifying that possession of another person's trade name is relevant to extending the benefit of Notification No. 1/93-C.E. to branded elastic tapes.
F. No. 495/5/92-Cus. VI - 07-10-1994 Customs
Gold/Silver Import Scheme modified
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Gold/silver import delivery limited to eligible arriving passengers; declaration of intent and pre-clearance duty payment required for warehouse release.
Delivery of imported gold and silver from customs bonded warehouses is limited to eligible arriving passengers who file the prescribed declaration on arrival declaring intent to take delivery and pay customs duty before customs clearance; delivery is allowed only from the bonded warehouse located in the same airport or city where the passenger landed and paid duty. The declaration cum ex-bond bill of entry must be printed in bound booklet form bearing the book number at top left and the serial number at top right.
65/65/94-CX - 07-10-1994 Central Excise
Classification of Isabgol Husk under Central Excise, Tariff - Clarification - Regarding
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Classification of Isabgol Husk clarified: raw husk not excisable, but therapeutic formulations treated as pharmaceuticals.
Isabgol husk obtained by removal of the filmy layer from seeds is a plantago psyllium product within Chapter 12 HSN and the removal process is not a manufacture; therefore raw husk is not excisable and does not fall under Chapter 30. If mixed with other products and sold as a formulation claiming therapeutic or prophylactic values, it will be treated as falling under Chapter 30 and subject to excise classification. Pending assessments are to be finalised on this basis and field formations and trade advised.
F. No. 495/19/93-Cus.VI - 06-10-1994 Customs
Export of personal jewellery through the mode of baggage
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Export of personal jewellery as bonafide baggage carries no value restriction under the export-import policy.
Where personal gold jewellery exported as passenger baggage constitutes bonafide baggage, the Export-Import Policy imposes no value restrictions on such export; commercial export channels may receive more attractive incentives, and field formations are to be instructed accordingly.
1920/1994 - 06-10-1994 Income Tax
Benefit of Sec.273A(1).
Show AI Summary
Waiver of penalty under Section 273A available across assessment years despite different filing dates now.
If an assessee files a petition under Section 273A(1) covering multiple assessment years at one time, the Commissioner may grant waiver or reduction of penalty and interest for all those years regardless of the original return filing dates; supplementary petitions for the same years altering income disclosures are permissible, but later petitions covering other years filed after the first petition must be rejected under the provision for subsequent petitions.
63/63/94-CX - 04-10-1994 Central Excise
Recommendation of Rekhi Committee - Assessment of monthly RT-12 Returns - Regarding
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Right to challenge approved classification lists allows representations to the Assistant Collector for administrative review.
The corrigendum inserts an explicit provision allowing any person who disagrees with the approved classification list to bring that disagreement to the notice of the Assistant Collector, thereby preserving a procedural avenue for administrative consideration of classification disputes under the central excise framework.
5206/1994 - 30-09-1994 Income Tax
Revised guidelines for compounding of offences.
Show AI Summary
Compounding of offences: revised conditions require payment of undisputed tax and prescribed compounding charges before compounding.
Revised guidelines reintroduce a distinction between technical offences and non-technical offences for compounding under Direct Tax Laws. Compounding is discretionary and requires a written request, payment of undisputed tax, interest and penalties, and prescribed compounding charges. CCIT/DGIT may compound first technical offences meeting conditions; Board approval is required in other cases and for most substantive offences. Repeat offences attract enhanced fees, and the Finance Minister may permit compounding in deserving cases. The guidelines supersede earlier instructions and apply to other Direct Tax Laws.
5205/1994 - 30-09-1994 Income Tax
Revised guidelines for compounding of offences under Direct Tax Laws.
Show AI Summary
Compounding of tax offences: liberalised delegation permits pre-complaint settlement of technical offences, reducing prosecutions and pendency.
Revised guidelines liberalise compounding under Direct Tax Laws by distinguishing technical and substantive offences, delegating substantial compounding powers to CCsIT/DGsIT (subject to conditions), and allowing limited compounding of technical offences even where complaints are already filed. They prescribe computation of the amount in default and compounding charges on the basis of the assessment or any subsequently final revised order, require certain categories to be referred to the Board, extend applicability to pending and earlier rejected cases (excluding already compounded matters), and mandate timely disposal, reporting, and publicity.
64/64/94-CX - 29-09-1994 Central Excise
Method of Calculation of the depreciation which should be allowed to the 'Capital Goods' at the time of assessment of duty from Free Trade Zone/100% Export Oriented Units to Domestic Tariff Area - Regarding
Show AI Summary
Depreciation calculation for capital goods applies to domestic and imported assets cleared to domestic tariff area.
Method for calculating depreciation for capital goods cleared by Free Trade Zone/100% Export Oriented Units to the Domestic Tariff Area permits duty payment on the depreciated value. The Board's method for imported goods applies mutatis mutandis to domestically procured capital goods, using quarterly rates: 4% (first year), 3% (second year), 2.5% (third year), 2% (fourth year and thereafter), subject to a 70% overall cap.
268/85-CX. 8, - 29-09-1994 Central Excise
Valuation of Goods Manufactured by units working under the 100% EOU Scheme - Regarding
Show AI Summary
Transaction value acceptance for EOU to DTA clearances when invoice reflects arm's-length export value and valuation rules apply.
Accept the invoice price as the operative transaction value for goods cleared from 100% EOUs to the DTA when the invoice reflects an arm's-length export value and conforms to customs valuation parameters; no comparison with imported CIF prices or other undertakings is required in such cases. If the invoice fails to satisfy transaction value criteria-such as related-party sales or other indications of non-arm's-length pricing-assessing officers must apply best-judgement valuation, considering comparable sale and export prices, transaction nature, and enquiries to determine assessable value.

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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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