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        Case ID :
        Central Excise

        Furnishing of Bank Guarantee as security - Regarding

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        Bank guarantee classified as security clarifies treatment for excise bonds and ensures consistency with legal advice; prior guidance withdrawn. Following consultation with the Ministry of Law, the Board accepts that a bank guarantee constitutes a form of security for Central Excise bonds and treats the earlier instruction characterizing bank guarantees as a form of surety as withdrawn.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Bank guarantee classified as security clarifies treatment for excise bonds and ensures consistency with legal advice; prior guidance withdrawn.

                                Following consultation with the Ministry of Law, the Board accepts that a bank guarantee constitutes a form of security for Central Excise bonds and treats the earlier instruction characterizing bank guarantees as a form of surety as withdrawn.


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