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    16/16/94-CX. - 08-02-1994 Central Excise
    Classification of Surface Finishing & Electroplating Chemicals - Regarding
    15/15/94-CX - 08-02-1994 Central Excise
    Central Excise - Crediting of excess excise duty on levy sugar realised by Collectors of Central Excise to levy sugar price Equalisation Fund
    13/13/94-CX - 03-02-1994 Central Excise
    Central Excise - Determination of thickness of Laminated Safety Glass - Doubts regarding
    12/12/94-CX - 03-02-1994 Central Excise
    Central Excise - Classification /excisability of various sub-assemblies emerging during the course of manufacture of Television Sets - Regarding
    11/11/94-CX - 02-02-1994 Central Excise
    Central Excise - Whether Stampings and Laminations are parts of PD Pumps in terms of Notification No. 64/86, dated 10-2-1986 as amended - Clarificatio...
    10/10/94-CX.6 - 01-02-1994 Central Excise
    Levy of AED under Finance Act, 1985 on TV sets under Rule 13 of Central Excise Rules - Regarding
    9/9/94-CX.6 - 31-01-1994 Central Excise
    Visits to SSI Units by Central Excise Officers for Production Based Control (PBC) Checks - Regarding
    8/8/94-CX - 31-01-1994 Central Excise
    Central Excise - Household type washing machines - Eligibility to excise duty exemption under Notification No. 54/93-C.E. - Clarification regarding
    677/1994 - 28-01-1994 Income Tax
    Deduction of expenses on commission payable to agents of mutual funds
    5/94-CX.6 - 24-01-1994 Central Excise
    Celebration of 24th February, 1994 as "Excise Day"
    5203/1994 - 21-01-1994 Income Tax
    Taxation of shipping Companies.
    13/94 - 19-01-1994 Customs
    Imports by Super Star Trading House/Star Trading House/Trading House - Expeditious assessment and clearance of goods
    5202/1994 - 17-01-1994 Income Tax
    Disposal of proceedings pending under Ch.XXA.
    4/94-CX.4 - 17-01-1994 Central Excise
    Central Excise - Tungsten Halogen Bulbs - Applicability of Notification No. 67/83-C.E., dated 1-3-1983 - Clarification regarding
    676/1994 - 14-01-1994 Income Tax
    Payment of advance tax in instalments by the due dates under sections 210 and 211 of the Income-tax Act--Last day being holiday--Clarification regardi...
    3/3/94-CX.6 - 13-01-1994 Central Excise
    Central Excise - Destruction of Tea Wastes - Regarding
    2/94-CX.1 - 11-01-1994 Central Excise
    Central Excise - Section 4(4) (d) - Deduction of "Sales tax payable" from the cum-duty price - Regarding
    5201/1994 - 10-01-1994 Income Tax
    Fictitious book entries by M/s. PCL and M/s. Altos.
    7/94-CX.6 - 06-01-1994 Central Excise
    Order No. 2/94 - Central Excises
    1/94-CX.3 - 05-01-1994 Central Excise
    Eligibility of Explosives (Chapter 36) for exemption from duty under Notification No. 191/87-C.E. - Clarification - Regarding
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16/16/94-CX. - 08-02-1994 Central Excise
Classification of Surface Finishing & Electroplating Chemicals - Regarding
Show AI Summary
Classification of electroplating chemicals: determine by chemical composition, finalise pending assessments, inform field formations and trade.
Classification of surface finishing and electroplating chemicals must be determined by the actual chemical composition of each product; examples given include pickling preparations, polishing compounds, and cleaning preparations containing organic surface active agents. The expert view that no general classification can be given for all formulations has been accepted and pending assessments are to be finalised on this composition based basis, with lower field formations instructed and the trade informed.
15/15/94-CX - 08-02-1994 Central Excise
Central Excise - Crediting of excess excise duty on levy sugar realised by Collectors of Central Excise to levy sugar price Equalisation Fund
Show AI Summary
Excess excise duty on levy sugar must be credited to government accounts and cannot be retained by factories.
Excess excise duty collected on levy sugar - the differential between duty charged to buyers and concessional duty payable by new factories - must be credited to the Government account and cannot be retained by the factories; any refundable portion may be returned only to the person who bore its incidence. Retention is not permissible under the applicable Central Excise amendment and judicial authority, and pending cases should be decided on that basis.
13/13/94-CX - 03-02-1994 Central Excise
Central Excise - Determination of thickness of Laminated Safety Glass - Doubts regarding
Show AI Summary
Measurement of laminated safety glass thickness must follow ISI procedure for nominal thickness and duty classification.
Thickness of laminated safety glass must be measured per IS : 2553 Part I : 1990 applying the method in para 5.1 and Annexure B of IS : 2835-1987 using screw calipers (0.01 mm accuracy) at four specified points; individual readings must fall within the nominal ranges set out in the ISI table. Nominal thickness is determined from the table; purchaser supplier agreed alternate nominals use the range of the immediately lower listed thickness. The same method applies to toughened safety glass.
12/12/94-CX - 03-02-1994 Central Excise
Central Excise - Classification /excisability of various sub-assemblies emerging during the course of manufacture of Television Sets - Regarding
Show AI Summary
Sub-assembly classification: components with the essential character of a television attract television duty if cleared, otherwise duty on final removal.
A sub-assembly possessing the essential characteristics of a television that is cleared as such must bear duty at the rates applicable to finished televisions under the Rules of Interpretation; if the sub-assembly arises and is retained within an integrated factory for captive use in completing the final television, duty is not leviable on the intermediate sub-assembly and is charged when the finished television is removed after further manufacture.
11/11/94-CX - 02-02-1994 Central Excise
Central Excise - Whether Stampings and Laminations are parts of PD Pumps in terms of Notification No. 64/86, dated 10-2-1986 as amended - Clarification regarding
Show AI Summary
Exemption for stampings and laminations allowed when used in motors for power driven pumps; circular withdrawn.
A tribunal held that stampings and laminations used in electric motors, or in rotors or stators of such motors that are incorporated as parts in the manufacture of power driven pumps, qualify for the benefit of Notification No. 64/86. The Board accepted that decision and withdrew the earlier circular which had excluded stampings and laminations classifiable under Chapter 83 from the Notification's exemption.
10/10/94-CX.6 - 01-02-1994 Central Excise
Levy of AED under Finance Act, 1985 on TV sets under Rule 13 of Central Excise Rules - Regarding
Show AI Summary
Levy of AED on television sets affirmed; adjudication of outstanding A.E.D. demands advised under excise rules.
Levy of A.E.D. on television sets under the Finance Act is collectible under Rule 13 of the Central Excise Rules; adjudication proceedings may be initiated on demands for A.E.D. on TV sets since no exemption is being contemplated.
9/9/94-CX.6 - 31-01-1994 Central Excise
Visits to SSI Units by Central Excise Officers for Production Based Control (PBC) Checks - Regarding
Show AI Summary
Authorisation requirement for PBC visits: Inspectors and Superintendents may enter SSI units only after Assistant Collector approval.
Central Excise Inspectors and Superintendents shall conduct Production Based Control (PBC) checks on Small Scale Industry units only after receiving explicit authorisation from the Assistant Collector. Existing prohibitions on factory visits in the Small Scale Sector without specific Assistant Collector permission apply to PBC checks, and field formations and trade interests must be informed to ensure inspections occur solely pursuant to such authorisation.
8/8/94-CX - 31-01-1994 Central Excise
Central Excise - Household type washing machines - Eligibility to excise duty exemption under Notification No. 54/93-C.E. - Clarification regarding
Show AI Summary
Excise duty exemption scope: parts of household washing machines covered, complete household washing machines are not eligible.
The Board clarifies that Notification No. 54/93-C.E. distinguishes Sl. No. 6 (laundry-type washing machines and parts) from Sl. No. 5, which covers only parts of household-type washing machines; therefore the exemption in Sl. No. 5 does not extend to complete household-type washing machines and field formations and trade should be informed accordingly.
677/1994 - 28-01-1994 Income Tax
Deduction of expenses on commission payable to agents of mutual funds
Show AI Summary
Ad hoc deduction extended to agents of notified mutual funds, subject to account maintenance and aggregate commission limits.
The Board grants a 50% ad hoc deduction of gross commission to agents of notified mutual funds who do not maintain detailed expense accounts and whose total gross commission from specified sources falls below the aggregate threshold; commissions from UTI, specified securities and LIC are included in this aggregate. Agents exceeding the threshold are not eligible for the ad hoc allowance and must have their expenditure admissibility determined by Assessing Officers under the Income tax Act.
5/94-CX.6 - 24-01-1994 Central Excise
Celebration of 24th February, 1994 as "Excise Day"
Show AI Summary
Excise Day celebration to mark departmental Golden Jubilee with public outreach, seminars, awards and budgeted expenses.
Designation of 24th February 1994 as Excise Day requires departmental units to organise commemorative and outreach activities to foster unity among officers and enhance tax compliance during the Department's Golden Jubilee year. Mandated activities include publication of write-ups, cultural programmes, seminars and lectures, distribution of prizes, and public initiatives such as a Redressal Week and an Arrears Clearance Week. Each Collectorate/Directorate is requested to celebrate the day and project departmental reforms. Expenditure for the celebrations is to be met from the existing allocated budget.
5203/1994 - 21-01-1994 Income Tax
Taxation of shipping Companies.
Show AI Summary
Limit on freight tax ensures total tax does not exceed tax on payments to vessel owners for export carriage.
Taxation of shipping companies must be computed so the total tax collected on carriage from an Indian port to the port of ultimate destination does not exceed a fixed proportion of payments made by the Indian exporter to owners of the mother and daughter vessels, whether paid individually or collectively; field officers are to be informed and implement this computation rule.
13/94 - 19-01-1994 Customs
Imports by Super Star Trading House/Star Trading House/Trading House - Expeditious assessment and clearance of goods
Show AI Summary
De-stuffing and factory examination permitted for certified trading houses under customs seal, duty payment, bond and no-objection conditions.
A facility allows de-stuffing and examination of FCL containers at the importer's factory for certified trading/ manufacturing importers, provided containers move under Customs seal and, where applicable, are covered by a transit bond. The concession requires the Bill of Lading to permit factory destuffing or a container agent no-objection, payment of duties as declared in the Bill of Entry, presentation of the duplicate Bill to Central Excise Officers for seal verification and examination, and forwarding of examined Bills to the Assistant Collector (Docks); detected discrepancies will be referred for recovery or adjudication.
5202/1994 - 17-01-1994 Income Tax
Disposal of proceedings pending under Ch.XXA.
Show AI Summary
Competent Authority discretion in Chapter XXA acquisition proceedings allows dropping proceedings after merits review, subject to chief commissioner's approval.
Guidelines under Chapter XXA required summary examination to identify cases suitable for discontinuance to reduce pendency, without affecting the statutory discretion of the Competent Authority. If the Competent Authority, after hearing objections and reviewing merits, finds property not fit for acquisition, proceedings may be dropped without Board approval; where a detailed merits examination has occurred, prior approval of the Chief Commissioner is required for administrative control. Authorities were directed to dispose of pending Chapter XXA cases within the administrative timeframe to reduce backlog.
4/94-CX.4 - 17-01-1994 Central Excise
Central Excise - Tungsten Halogen Bulbs - Applicability of Notification No. 67/83-C.E., dated 1-3-1983 - Clarification regarding
Show AI Summary
Classification of tungsten halogen bulbs as halogen lamps: excluded from nil-rate treatment and subject to standard duty.
Tungsten halogen bulbs are defined separately in the Indian Standard Specifications as gas-filled lamps containing halogen gas and differ from general gas-filled lamps; therefore they are not eligible for the nil-rate concession under S. No. 4 and 5 and must be treated under the notification provision covering other bulbs, attracting the duty specified for that category.
676/1994 - 14-01-1994 Income Tax
Payment of advance tax in instalments by the due dates under sections 210 and 211 of the Income-tax Act--Last day being holiday--Clarification regarding
Show AI Summary
Advance tax instalment deadline: payment on next working day avoids interest under Income-tax Act provisions when bank closed
If an advance tax instalment due date falls on a day the authorised receiving bank is closed, Section 10 of the General Clauses Act, 1897 deems payment made on the next immediately following working day as timely, and mandatory interest under sections 234B and 234C of the Income-tax Act, 1961 shall not be charged; Assessing Officers are to be notified for uniform application.
3/3/94-CX.6 - 13-01-1994 Central Excise
Central Excise - Destruction of Tea Wastes - Regarding
Show AI Summary
Supervision of tea waste destruction continues under central excise, allowing officers to supervise and certify destruction despite duty abolition.
Central Excise officers must supervise destruction or conversion into compost of accumulated tea waste and issue the Certificate of destruction, since collection of cess on tea continues with the Central Excise Department; existing procedural requirements from the earlier Circular are reiterated.
2/94-CX.1 - 11-01-1994 Central Excise
Central Excise - Section 4(4) (d) - Deduction of "Sales tax payable" from the cum-duty price - Regarding
Show AI Summary
Deduction of sales tax: only the effective tax rate on finished goods is deductible, excluding input tax set-offs.
The Attorney General advised that the deductible amount from the cum-duty price is the sales tax calculated at the effective rate on the finished goods, without reducing it by any input tax set-off. The Board instructed field formations not to issue, and to withdraw any issued, show-cause notices based on a contrary approach and to circulate this position for compliance.
5201/1994 - 10-01-1994 Income Tax
Fictitious book entries by M/s. PCL and M/s. Altos.
Show AI Summary
Fictitious depreciation claims tied to sham leasing arrangements should be investigated and disallowed as abusive tax claims.
Fictitious book entries and circular leasing arrangements were used to create deemed ownership of computers so third parties could claim depreciation and investment allowance; Assessing Officers were directed to investigate listed cases and disallow any depreciation/investment allowance claims found to be fictitious.
7/94-CX.6 - 06-01-1994 Central Excise
Order No. 2/94 - Central Excises
Show AI Summary
Assignment of central excise investigations: cases transferred to Collector for investigation and adjudication under statutory notification.
Assignment of central excise investigations and adjudication to the Collector of Central Excise (II) Delhi under Notification No. 354/86-Central Excise, designating the Collector as the authority to investigate and adjudicate the annexed show-cause proceedings, with a list of three specified notices identifying issuing formations, assessees, and claimed fiscal demands.
1/94-CX.3 - 05-01-1994 Central Excise
Eligibility of Explosives (Chapter 36) for exemption from duty under Notification No. 191/87-C.E. - Clarification - Regarding
Show AI Summary
Exemption eligibility for explosives restricted to use in or in relation to manufacture within a factory per Section 2(e).
Explosives under Chapter 36 qualify for exemption under Notification No. 191/87-C.E. only if used in or in relation to the manufacture of copper, zinc or lead concentrates within a factory as defined in Section 2(e) of the Central Excises & Salt Act, 1944; use for blasting in mines outside that factory definition does not attract the concession, and pending assessments are to be finalised accordingly.

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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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