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Circulars
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5108/1992 - 16-12-1992 Income Tax
5108/1992.
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Tax Deduction at Source non-compliance risks interest, penalties and prosecution; banks urged to ensure accurate withholding and valuation.
The instruction emphasises Tax Deduction at Source (TDS) under Chapter XVIIB, identifies recurring non-compliance by some banks-short deductions and incorrect perquisite valuation-and warns that such lapses attract interest, penalties and prosecution; it directs responsible officers to ensure scrupulous compliance and to approach the local tax authorities for clarification or assistance.
25/92-CX.8 - 15-12-1992 Central Excise
Issue of certified copy of (or) authenticated photocopy of gate pass against original gate pass - In case original gate pass is lost or misplaced - Regarding
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Gate pass certified copy: fiscal credit not allowed where original GP1 is lost; no subsidiary GP1 issued on copies.
Following amendments permitting endorsements on GP1 and to the Central Excise Rules, earlier instructions allowing credit on certified or authenticated copies of an original GP1 lost in transit are withdrawn. No Proforma/Modvat credit will be allowed based on certified copies or authenticated photocopies of the original GP1, and no subsidiary GP1 will be issued on the basis of such copies.
5107/1992 - 14-12-1992 Income Tax
5107/1992.
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Tax Deduction at Source obligations require strict withholding and timely remittance to prevent interest and penalties.
Payment-makers must deduct and remit tax at source under TDS and collection-at-source provisions for various payments including salaries, contractor payments, interest, lottery winnings and specified sales; failure to deduct or incorrect deduction attracts interest, penalty and prosecution. Observed lapses in some State departments include non-deduction and short deduction, including on compensation interest. Administrative reinforcement from senior State officials to disbursing authorities and continued enforcement by the Income-tax Department are urged to improve compliance and protect revenue.
F. No.3/323/92-Cus. - 11-12-1992 Customs
Licences - Issue of licences under Duty Exemption Scheme based on the norms fixed in individual cases
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No repeat licences based on individual input-output norms; licences only where standard norms are notified and within delegated powers.
Licensing authorities must not issue repeat licences under the Duty Exemption Scheme based on norms fixed in individual cases unless those norms are included in the standard input-output and value addition norms; value-based advance licences may be issued only for products for which standard norms have been notified and all licences must be granted within the delegated financial powers of the licensing authorities.
641/1992 - 09-12-1992 Income Tax
Certain clarifications regarding the new simplified procedure for small businessmen
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Simplified taxation scheme allows small retailers and vocations to pay via prescribed form at banks, limiting routine inquiries.
A simplified tax regime allows small traders, eating house owners and certain vocations to pay income tax by filing Form No. 4A/4B and remitting tax at bank counters; eligible vocations are limited to low intensity manual or service trades excluding professional occupations. Participation is subject to turnover and income ceilings and aggregate non business income limits (with section 80L deduction). A valid filing shields the taxpayer from further survey questioning about the declared business for the covered years and the Department will not open enquiries for earlier or those covered years by reason of such filing.
1905/1992 - 09-12-1992 Income Tax
1905/1992.
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Valuation Officer referral required where Schedule III mandates market value, making referral mandatory under wealth tax rules.
A reference to a Valuation Officer under section 16A is permissible only where Schedule III requires market value to be taken for assessment; such reference is mandatory when section 16A(1) applies and the Assessing Officer may not decide valuation independently. Where Schedule III does not require market value, no reference under section 16A should be made and the asset's value must be computed as per the relevant rule in Schedule III.
23/92-CX.8 - 07-12-1992 Central Excise
Rejection of refund claim without explaining the reasons adequately in the order passed by the adjudicating authority - Regarding
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Refund claim rejection must state specific reasons and unjust enrichment findings before crediting amounts to welfare fund.
Adjudicating authorities must give specific, adequate reasons on each aspect when rejecting a refund claim, addressing merits and time-bar issues pointwise. If a claim is otherwise admissible but payment is precluded by unjust enrichment, the authority must record written findings and direct the eligible amount to the Consumer Welfare Fund. A refund may be granted only after admissibility on merits, timeliness, and a favourable unjust enrichment determination.
1904/1992 - 07-12-1992 Income Tax
1904/1992.
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Information requisition permitted for smaller unit investments in specific cases; high-value investment threshold remains excepted.
The Board noted earlier limits to requisitioning U.T.I. investor lists to investments exceeding Rs.1 lakh, considered representations about requisitions for smaller subscriptions under Masterplus and Mastergain, and directed that specific investor information for smaller amounts may be called in particular cases where necessary, while maintaining the existing position regarding the higher-investment threshold; officers are to be informed of this instruction.
12/92-CX.3 - 07-12-1992 Central Excise
Ceramic Frit Glaze - Classification of
Show AI Summary
Classification of ceramic glaze frit clarified: vitrifiable, crystalline glazes for pottery are treated as ceramic glaze rather than glass frit.
Where a frit conforms in composition and characteristics to glass frit it may be classifiable as glass frit; however, ceramic glaze frit that contains a substantially higher proportion of alumina, is crystalline, formulated to fuse homogenously and vitrify on ceramic bodies, and is used for glazing potteries and tiles shall merit classification under sub heading No. 3207.90 of the Schedule to the Central Excise Tariff Act, 1985.
390/164/92-JC - 02-12-1992 Central Excise
Filing of frivolous appeals - Regarding
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Filing of frivolous appeals: Departments urged to avoid routine second appeals and implement appellate orders instead.
The circular directs restraint against filing frivolous appeals, advising that routine second appeals should not be preferred when the first appellate order is adverse. It reiterates that insignificant-revenue matters and non-precedential cases ordinarily do not warrant further appeal and that Collectors must implement appellate benefits unless a stay is obtained. Collectors are required to undertake regular random scrutiny of cases where appeals have been filed against orders of Collectors (Appeals) to curb unmeritorious appeal-filing practices during inspections and visits to Collectorate headquarters.
8/91-CX.8 - 26-11-1992 Central Excise
Central Excise - Determination of assessable value in the case of goods captively consumed - Addition of profit - Regarding
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Assessable value: interest excluded from profit percentage for captively consumed goods, interest treated as expense not added.
Interest is a charge for borrowed funds and is to be treated like any other item of expense; expenses such as interest on loans and depreciation do not form part of the profit before tax. It follows that interest should not be added for arriving at the profit percentage when determining the assessable value of goods captively consumed.
640/1992 - 26-11-1992 Income Tax
Guidelines for the purposes of section 10(10C) of the Income-tax Act--Clarification of the queries--Regarding
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Voluntary retirement tax exemption depends on scheme compliance and required approval, with noncompliant amounts taxable.
Section 10(10C) exempts payments on voluntary retirement only where schemes comply with rule 2BA guidelines and, for non-public companies, obtain required approval. Eligibility requires ten years' service or forty years of age, coverage of all employees except directors, overall reduction in workforce, non-filling of vacancies, and absence of prior VRS benefit. Payments may be based on one-and-one-half months' salary per completed year or monthly emoluments for remaining months, with the exempt portion capped by the monetary ceiling; excess is taxable. Salary includes dearness allowance where provided; last drawn salary is the basis for computation.
1/92 - 20-11-1992 Central Excise
Central Excise - Valuation - Includibility of cost of secondary packing in the assessable value
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Includibility of packing costs: only packing necessary to make goods marketable is included in assessable value.
The circular directs that includibility of packing costs in assessable value turns on whether packing is required to make goods marketable; packing done primarily for protection is excluded, while the cost of packing necessary to render articles marketable is includible, and the extent necessary is a question of fact to be determined by the correct approach.
5106/1992 - 17-11-1992 Income Tax
5106/1992.
Show AI Summary
Apportionment of freight: tax should be levied only on the freight actually earned by each vessel under section 172.
Under section 172 the deemed income of non resident shipowners is assessed at a prescribed rate on freight received in India and contains no provision for deducting payments to feeder ships; therefore such payments cannot be allowed as deductions absent legislative change. Alternatively, treating the issue as one of apportionment yields that each vessel should be taxed only on the portion of freight it actually earns for its segment, and the Board may direct Assessing Officers to levy tax accordingly to avoid double taxation.
639/1992 - 13-11-1992 Income Tax
Clarification regarding furnishing of returns under direct tax laws--Closed holiday--Regarding
Show AI Summary
Filing deadline extension when office closed - return filed next working day treated as timely under governing clause.
Where the last day for furnishing a return under direct tax laws falls on a day the office is closed, a return filed on the next day the office is open is to be treated as filed within the statutory time limit under the operation of section 10 of the General Clauses Act.
53/3/45/92-Cab., - 13-11-1992 Central Excise
Settlement of disputes between Govt. Department/Public Sector undertakings and Customs & Central Excise Department
Show AI Summary
Settlement of disputes between government undertakings and customs: prior secretariat instructions do not apply to state undertakings.
The Secretariat O.M. dated 31-12-1991 does not apply to disputes involving State Government Undertakings with the Customs & Central Excise Department; consequently, departments may take such further action as appropriate to settle these disputes, with concurrence from the Ministry of Law, Justice and Company Affairs.
16/92-CX.6 - 12-11-1992 Central Excise
Central Excise - Whether coercive measures to recover duty demanded as a result of adjudication till such time as the appeal filed by the appellant has been disposed of by the Collector (Appeals) be taken - Regarding
Show AI Summary
Recovery of excise dues not automatically stayed pending appeal; coercive measures proceed absent approved stay application.
Recovery of adjudged central excise dues should not be automatically stayed pending appeal; officers must allow a period of three months from the date of decision for payment before resorting to coercive measures, but must initiate recovery immediately if a stay application is rejected earlier. The Board rejected a blanket stay approach and directed that stay applications be disposed of promptly, specifying that stay applications should be decided within two months if the main appeal cannot be disposed of within the same period.
15/92-CX.6 - 11-11-1992 Central Excise
Ambit of Rule 51A - Clarification regarding
Show AI Summary
Scope of Rule 51A: restricts clearance of non duty paid goods by targeting factory manufactured and similar trading goods.
Clarification explains that Rule 51A extends in law to all duty paid goods but is operationally aimed at preventing non duty paid goods being cleared as duty paid; it therefore applies primarily to goods a factory is registered to manufacture, similar goods, parts, and goods involved in trading activity, while excluding raw materials, capital goods and stationery from Rule 51A permission requirements.
14/92-CX.6 - 04-11-1992 Central Excise
Problems brought up in 33rd Advisory Council - Delay in granting permission for destruction - Regarding
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Permission for destruction of excisable goods must be processed promptly; officers instructed to dispose within two days when no tests.
Applications for permission to destroy excisable goods that do not require tests must be disposed of within two days of receipt; officers are directed to communicate and strictly comply with this timeline.
13/92-CX.6 - 04-11-1992 Central Excise
Problems brought up in 33rd Advisory Council - Appropriation of Refunds due against confirmed demands - Regarding
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Appropriation of refunds only after the appeal time limit expires to prevent premature adjustment of dues.
Refund amounts due to an assessee should be appropriated by proper officers against confirmed demands only when the time limit for filing appeal against such confirmed demands has expired; field formations and trade interests are to be informed of this procedural constraint.

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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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