DTA sales by export-oriented units require excise equal to customs duty and must have import licence and approvals.
Clearances of a limited proportion of production by a 100% export-oriented unit into the domestic tariff area are subject to excise duty equal to the customs duties leviable on like imported goods and require an import licence under the relevant Import Policy appendix; prior specific approval from the Export Commissioner is also required for permitting such DTA clearances.

DTA sale rules for export-oriented units require excise equal to applicable customs duty, import licence and prior approval.
Clearances by an approved export-oriented unit to the domestic tariff area attract excise duty equal to the aggregate customs duties leviable on like imported goods; such clearances require an import licence under the Import Policy and specific prior approval from the Export Commissioner in the Office of the Chief Controller of Imports and Exports.

Assessable value determination seeks clarity on using depot versus factory gate price for excise valuation.
Whether the depot price or the factory gate price should serve as the basis for arriving at the assessable value is queried; authorities are asked to report for each manufacturer the sales split between factory gate and depots, the percentage by which depot wholesale exceeds factory gate wholesale, the current valuation practice adopted, details of any litigation or stay orders and the present status, and estimated revenue implications if depot price were used instead of factory gate price.

Manufacture of rubber conveyor belts: jointing ends to create endless belts qualifies as manufacture, except when done on old belts.
Endless rubber belts are covered under the Central Excise tariff classification for rubber belts, and the process of jointing the ends to obtain endless belts constitutes manufacture; however, jointing carried out on old belts may be treated as repair/service rather than manufacture.

Tariff reclassification of motor vehicle components allows export under bond of chassis and bodies but precludes drawback.
Amendments permit notification of chassis fitted with engines and bodies for in bond manufacture enabling their movement to body building premises and export under bond, extend the same facility to nylon twine yarn, and specify that drawback is not admissible; existing in bond clearance procedures remain applicable.

Section 80C deduction extended to payments made up to March thirty-first for National Savings Certificates and similar investments.
Deduction under section 80C is available to assessees for sums paid up to 31 March of the financial year towards purchase of National Savings Certificates and similar investments; Drawing and Disbursing Officers must allow the benefit for payments made after 28 February but on or before 31 March.

Excisability of captive-use adhesive: nonmarketable, short lived leiee paste excluded from 'goods' for excise purposes.
Leiee paste prepared and consumed within biri factories from ingredients like wheat flour, sago and tamarind seed powder, which loses adhesive quality within 36 hours and is not marketable, is not appropriately within the meaning of goods for excise duty purposes; pending assessments should be decided accordingly.

Classification of PVC conveyor belting clarified as rigid or flexible PVC strips under central excise tariff headings.
The Department, relying on the Chief Chemist's technical opinion, advises that PVC conveyor belting is properly classifiable as either a rigid or flexible strip of PVC and therefore should be treated under the PVC strip tariff provisions for excise classification.

Provisional assessment pricing should reflect evidence-based higher prices, with provisional duty collected accordingly pending review of provisional assessments.
Provisional clearance under Rule 9B should not automatically adopt assessee-declared prices where show-cause notices assert higher values; the proper officer may fix higher provisional prices and, where demand is based on substantial evidence, provisional duty must be collected at those higher prices, and existing provisional assessments should be reviewed accordingly.

Cut-off date for write-off proposals: late submissions returned and recommendations required before year-end.
Only proposals received by DI(R) by the cut-off will be processed for consideration in the same financial year; proposals received after the cut-off will be returned to the concerned Commissioners for resubmission in the next financial year. DI(R) must process proposals received by the cut-off and submit recommendations to the Board by the prescribed submission date. Officers are directed to adhere to and circulate these deadlines to avoid last minute submissions.

Dutiability of captively consumed inputs: moratorium on coercive recovery pending administrative review and information.
The Board seeks manufacturer wise particulars of demands raised on captively consumed copper shells and blanks used in pipe and tube manufacture for the period 1-3-1981 to 8-7-1983, including show cause notice details, present status, confirmation dates, payment, audit objections and any time bar or suppression issues; pending receipt and review of this information, no coercive action for recovery of duty is to be taken.

Ad-hoc deduction for authorised agents increased and extended to listed securities where no accounts are maintained.
The Board directs that an ad hoc deduction at the rate of 50 per cent of gross commission receipts for expenses be extended to authorised agents of Unit Trust of India and agents selling National Savings Certificates (II, VI and VII Issues), Social Security Certificates and Post Office Time Deposits. The deduction is available only where gross commission earned is less than Rs. 60,000 and no detailed accounts are maintained.

Classification of cloudifiers as miscellaneous chemical preparations assigns them to the 'others' subheading for excise.
Cloudifiers are specially homogenised oil in water emulsions produced by dispersing brominated vegetable oil into an aqueous gum arabic solution; the final product lacks the identity and essential characteristics of either ingredient. As emulsified chemical preparations akin to mixtures or dispersions described in the HSN Explanatory Notes, cloudifiers are classifiable under HSN heading 38.23 and, prior to the Central Excise Tariff (Amendment) Act, 1986, are assignable to the 'others' sub heading 3801.90 of the Central Excise Tariff.

Recognition of public hospital confirms employer reimbursement of employee medical expenses is not treated as taxable perquisite under applicable rules.
Reimbursement by an employer of medical expenses actually incurred in India for treatment in a recognised public hospital is not to be treated as a perquisite for income-tax purposes; for this purpose a recognised public hospital means hospitals recognised under CGHS and CS(MA) Rules for medical treatment and reimbursement under those rules.

Change of jurisdiction under Section 124/127: assessee must be notified promptly by the transferring Income tax Officer.
Change of jurisdiction under Section 124 or Section 127 requires the transferring Income tax Officer to inform the assessee immediately by sending intimation under Certificate of Posting; strict compliance by Field Officers is mandated and failures will be viewed seriously.

Gate pass preauthentication: require advance approval of sufficient gate pass books and supervisory inspections to prevent harassment.
Gate passes for small scale industry units must be preauthenticated in advance: sufficient passes for six months or at least one complete gate pass book, and where needed more than one book, those books must be preauthenticated together. Collectors must ensure compliance through inspections by senior Collectorate officers, and visits by inspectors, superintendents or audit/preventive parties to SSI units require prior approval of the Divisional Assistant Collector or Assistant Collector.

Exemption for metal container parts may apply, suspension of coercive excise recovery pending departmental decision.
The Board is examining whether component parts of metal containers fall under the same tariff classification and exemption as the finished exempted containers; meanwhile, the Board has directed that no coercive action be taken to recover excise duty on such parts used in manufacture of exempted containers until a final decision is made.

Exemption for sub-assemblies used in making auto-electrical parts extends to captive items when end-use conditions are met.
Where finished auto-electrical components are cleared as original equipment parts for tractor manufacture at nil rate under notification No. 239/86-C.E., sub-assemblies produced and used within the same factory to make those finished components will also qualify for exemption if they fall under the chapters specified in the notification and the prescribed conditions, including Chapter X procedure and end-use verification, are satisfied.

Interest under section 216 requires a speaking order stating reasons and prior opportunity to be heard.
Assessing officers must afford the assessee an opportunity of being heard before charging interest under section 216 and must record their findings and reasons in a speaking assessment order so appellate authorities can appreciate the issues.

Classification of castings hinges on whether finishing operations change their essential character; routine fettling keeps classification as castings.
Classification depends on whether post casting operations alter the essential character of the article; routine fettling and finishing operations such as removal of runners and risers, surface cleaning, chipping, filing, grinding to remove excess material, annealing, stress relieving, proof machining and surface coating that do not change functional aspect, physical identity or degree of completion should be classed as castings under the specific castings heading rather than as parts of machinery.