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109/20/95-CX - 21-03-1995 Central Excise
Central Excise - Notification No. 73/95-C.E., dated 20th March, 1995 Regarding
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Concessional excise duty restored on qualifying paper, with SSI exception and reporting requirement for affected clearances.
Restoration of the concessional excise duty rate of 15% is effective from 20 March 1995 for paper, paperboard and articles made from at least 50% by weight of unconventional raw materials, except where manufacturers avail of the general SSI Scheme during the financial year. Assessees who cleared such goods at the higher rate during the intervening period must furnish specified details - including manufacturer, quantity, value, duty paid, demands and adjudication status - to the Department by the prescribed deadline to enable correction.
025/95 - 21-03-1995 Customs
Drawback to Merchant Exporter - manufacturer of goods details in shipping bill essential
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MODVAT declaration: merchant exporters must record manufacturer details and produce manufacturer certification for drawback claims.
Merchant Exporter drawback claims require that the Shipping Bill state the manufacturer's details and that the Merchant Exporter produce the manufacturer's declaration or certification that the MODVAT facility was not availed, for acceptance by the proper officer at the time of passing the Shipping Bill or on filing the drawback claim; verification must be made with reference to the manufacturer named in the Shipping Bill.
024/95 - 21-03-1995 Customs
Intimation on goods cleared at 50% duty falling under 2203.00, 2204.30, 2206.00 and 2207.20
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Customs duty exclusion: specified tariff subheadings are not eligible for the reduced duty rate and prior rates apply.
Customs duty amendment excludes certain alcoholic beverage subheadings from a previously prescribed concessional duty rate, reinstating the prior basic ad valorem rates for those tariff headings. Importations permitted at the concessional rate before the amendment must be reported to the Tax Research Unit by the specified deadline to record affected consignments.
023/95 - 21-03-1995 Customs
Sale of books from shipping vessels in port
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Permission for onboard book sales: jurisdictional collectors may permit sales subject to statutory clearances and customs formalities.
Permission to sell books onboard foreign vessels is to be granted by the Jurisdictional Collector of Customs, subject to requisite statutory clearances. After filing the import general manifest, Preventive Officers will inspect stock; objectionable books will be segregated and sealed. Daily sales details must be submitted to Customs and, before departure, a consolidated Bill of Entry for books sold will be filed and assessed with ITC formalities. Local books taken onboard for sale require a shipping bill indicating books sold at the port.
022/95 - 16-03-1995 Customs
Antique handicrafts items export - No routine references
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Avoid routine statutory referrals for handicraft exports; customs must assess allied-law requirements and strengthen staff training.
Customs must avoid routine referrals of export consignments for no objection where the allied Acts do not require it; unnecessary referrals have delayed shipments. The Board directs immediate training of customs staff in the legal aspects of the allied Acts governing cultural property and wildlife, using local statutory officials and incorporating such training into the national customs academy curriculum to ensure accurate assessment and efficient clearance.
1923/1995 - 14-03-1995 Income Tax
Interest Tax Act-Clarification with respect to taxability of interest from debentures.
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Interest tax inclusion: interest on debentures now subject to interest-tax under the Act's widened definition by the revised Act
The present section 2(7) of the Interest-tax Act adopts a broader definition of interest and does not retain the former explicit exclusion for amounts chargeable under the Income-tax Act as 'Interest on Securities'; accordingly interest on debentures, bonds and securities is exigible to interest-tax and officers must apply this construction in their jurisdictions.
021/95 - 10-03-1995 Customs
100% EOUs closure/failure to export - Demand of duty
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Customs duty recovery: failure to meet export obligation permits show cause notice and recovery after regulator's conclusion.
Liability for customs duty on imports by 100% EOUs arises when the unit is debonded or when conditions of the exemption notification, notably the export obligation, are violated. The competent authority's finding that export obligations are unmet permits issuance of a show cause notice for duty recovery. Customs should notify the Development Commissioner if an EOU ceases or fails to commence production or export, may issue a show cause notice concurrently with the Commissioner's action, and should confirm duty demands only after the Development Commissioner reaches a definite conclusion.
1922/1995 - 09-03-1995 Income Tax
Exclusion of cases from sample scrutiny.
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Exclusion from sample scrutiny where income rises substantially and tax is paid before filing, subject to income ceilings.
Exclusion from sample scrutiny applies where current year total income is at least thirty percent higher than the prior year, both years' incomes exceed the basic exemption limit, the prior year's total income does not exceed the prescribed upper limit, and taxes for the current year are fully paid before filing; the exclusion is inapplicable to cases in the compulsory scrutiny basket.
5252/1995 - 08-03-1995 Income Tax
Maintainance of books of accounts.
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Maintenance of books of accounts: loose-sheet records that enable manipulation may attract penalty and prosecution under tax law.
Section 44AA requires proper maintenance of books of accounts; while computerized daily records may be kept in loose sheets and bound periodically, loose-sheet recordkeeping used solely to enable subsequent manipulation to evade tax is objectionable. During surveys and searches officials should scrutinise record form and, where loose records are deliberately maintained to facilitate tax evasion, initiate penalty proceedings and consider criminal prosecution as deterrent action.
020/95 - 08-03-1995 Customs
VBAL/QBAL - Export Declarations - Further clarifications
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Modvat certificate requirement clarified: when not needed, SSI declaration and DEEC book logging govern export obligation discharge.
A Modvat non availment certificate is unnecessary for exports that are non excisable, unconditionally exempt, or non modvatable. Exports from SSI units operating under the exemption notification require a declaration with the Shipping Bill and may substitute an attested copy of the SSI declaration for the AR 4; SSI units opting for Modvat remain subject to AR 4 procedures. Exporters of goods eligible for concessions under the provisions formerly in Rules 191 A/191 B must produce certificates of non availment, and such certificates are required at DEEC Book logging to enable accounting towards export obligation.
019/95 - 08-03-1995 Customs
Advance Intermediate Licence for iron & steel under Engg. goods export scheme - Customs instructions
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Value Based Advance Intermediate Licence: duty free imports allowed subject to bonds, actual user condition and Release Advice.
Value Based Advance Intermediate Licences allow duty free import of inputs listed in Input Output Norms for manufacture of specified iron and steel intermediates to be supplied to engineering exporters. Importers must execute bonds with the Licensing Authority and Customs, comply with the actual user condition requiring use in their own factory, obtain Central Excise certification of use and non availment of input stage credit, and secure Release Advice before supply; Customs must maintain separate files and report duty foregone.
018/95 - 06-03-1995 Customs
Fishing Passes - Periodicity for Renewals Revised
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Fishing pass renewals: periodic validity set with shorter term for trawlers and requirement for same day renewals and verification.
The circular revises fishing pass validity and renewal periodicity: non mechanised and mechanised fishing vessels require renewal six months from issue, while fishing trawlers require renewal three months from issue, superseding prior instructions. Administrative offices must issue immediate implementation directions, endeavour to complete seasonal pass renewals on the same day they are requested to avoid delay, and undertake full verification at renewal.
108/19/95-CX - 02-03-1995 Central Excise
Reversal of Modvat Credit by Exporters
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Reversal of Modvat credit by exporters permitted, subject to input output norms when quantification impossible and departmental powers retained.
Exporters may reverse Modvat credit themselves and such self-reversal will not be objected to; where input credit cannot be precisely quantified, reversal may be based on input output norms approved by the commerce ministry. A separate record of reversals by exporters should be maintained, and departmental legal powers to take further action remain unaffected.
107/18/95-CX - 02-03-1995 Central Excise
Seizure of Books & Records by Excise Collectorate - B-I and Notices of Reversal of Modvat Invoices by the Actual users
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Modvat credit eligibility clarified: prevent reversal where duplicate and original invoices are available and premises conditions are satisfied.
Clarification that Modvat credit cannot be claimed without possession of the original or duplicate 52A/57G invoice and that registration is valid only for premises specified in the registration certificate; where premises requirements are met, no penal action need be taken for past periods and Modvat credit need not be reversed if both original and duplicate invoices are available and defaced by the jurisdictional Range Superintendent.
106/17/95-CX - 02-03-1995 Central Excise
Central Excise - Export of body built motor vehicles manufactured under bond under the New Export Procedure - Clarification regarding
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Bond execution by manufacturer exporter preserves relief for job worker manufacture; discharge of bonds requires proof of export.
Where a manufacturer exporter sends goods to a job worker for further manufacture before export, the manufacturer exporter may execute bonds on behalf of the job worker as before; two bonds are required (one for in bond manufacture and one for in bond export) and both can be discharged only on receipt of proof of export of the goods finished by the job worker.
105/16/95-CX - 02-03-1995 Central Excise
Interpretation of Explanation II to Rule 13 of the Central Excise Rules, 1944 - Instructions regarding
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Manufacture-in-bond facilities extend to non-excisable export goods and permit duty-free removal of dutiable inputs for export production.
The Board clarifies that manufacture-in-bond facilities under Rules 12(1)(b) and 13(1)(b) extend to goods manufactured for export whether excisable or non-excisable. Under Rule 13(1)(b), dutiable intermediate goods and packaging materials may be removed duty-free for manufacture-in-bond of export goods, and packing material made in bond and exported with the goods is not liable to excise duty, subject to terms and conditions set by the Collector.
F.No.285/93/94-IT(Inv.)/867 - 01-03-1995 Income Tax
Compounding of offence u/s 279(2) of I.T. Act- exercise of power
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Compounding authority under the Income Tax Act restricted; Commissioners cannot compound offences, only Chief Commissioners or Director Generals may.
Amendments to section 279(2) removed compounding power from Commissioners of Income-tax and concentrated it in the Chief Commissioner and the Director General; Commissioners therefore have no jurisdiction to compound offences under that provision. Chief Commissioners and Commissioners must observe this limitation when dealing with compounding requests and apply the Board's compounding guidelines dated 30/09/1994, with Chief Commissioners responsible for informing subordinate Commissioners of the correct allocation of authority.
5251/1995 - 01-03-1995 Income Tax
Compounding of offences.
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Compounding of offences: only Chief Commissioner or Director General may compound, under Section 279(2), following Board guidelines.
Compounding of offences is confined to senior authorities: Commissioners no longer have power to compound; only the Chief Commissioner or the Director General may compound offences, and all compounding requests must follow the Board's procedural guidelines and be communicated to subordinate Commissioners by Chief Commissioners.
017/95 - 01-03-1995 Customs
Consumer/Commercial goods bought in India in FOREX - Export baggage allowed as
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Export of commercial goods as baggage permitted when purchased with foreign exchange and supported by proof.
Export of commercial goods in passenger baggage is allowed provided the passenger produces proof of purchase with foreign exchange showing the goods were procured against foreign currency brought into India; suspected large-scale abuse should be reported to the Board for further action.
016/95 - 24-02-1995 Customs
EOUs/EPZ/EHTP/ESTP Units - Manufacture of non-excisable goods - No recourse to Exemption Notification No. 2/95-CE dt. 4.1.95
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Duty on DTA clearance: non-excisable goods from EOUs/EPZs attract deemed customs duty, not excise exemption.
Non-excisable goods produced or processed in 100% export-oriented units cleared to the domestic tariff area must be assessed to customs duty on a deemed-imports basis equal to the duty that would be leviable if the article were imported; central excise exemption notifications and excise duty concessions do not apply to such clearances. This rule applies across EOU/EPZ/EHTP/STP schemes where the clause is present, and customs/central excise collectors must review assessments to ensure compliance.

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Detection of Explosives and other war materials in imported consignments of heavy melting scrap - Procedure for disposal regarding

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Detection of explosives in imported scrap: Customs must notify police, who secure Defence or specialist disposal assistance.
Customs must inform local Police upon detection of explosives in imported heavy melting scrap; the Police shall contact Defence authorities or an ... Summary

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